@article{Harrington:34117,
      recid = {34117},
      author = {Harrington, Donna Ramirez and Kulasekera, Kumuduni and  Bates, Rick and Bredahl, Maury E.},
      title = {Determinants of Student Performance in an Undergraduate  Financial Accounting Class},
      address = {2006},
      number = {1620-2016-134720},
      series = {Working Paper 06/01},
      pages = {25},
      year = {2006},
      abstract = {This study investigates the effects of class size, high  school accounting, aptitude and attitude on learning ,  measured by the difference between post-test and pre-test  scores, in an undergraduate financial accounting class,  after controlling for students' major and semester level.   Statistical analysis showed that scores of students in  small classes improved by 48%, while scores of students in  the large classes improved by 6% percent, implying a  decline in learning by 88% by shifting to larger classes.   High school accounting was found to improve pre- and  post-test scores but the improvement on their post-test  scores was significantly lower, implying a diminishing  effect of high school accounting on performance as the  complexity of the course material increases.  We also found  that midterm grade (aptitude) and changes in perception  about the relevance of the class on business-related issues  (attitude) motivate learning.},
      url = {http://ageconsearch.umn.edu/record/34117},
      doi = {https://doi.org/10.22004/ag.econ.34117},
}