Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Long-Term Impact of Supplemental Instruction in Improving Student Performance in Intermediate Accounting Courses

Author(s): Nancy Mangold, Kim Shima, Jing-Wen Yang

This study is the first to explore the role of Supplemental Instruction (SI) in the second and third intermediate accounting course sequence. This study used Heckman’s two-stage estimation method to address potential sample selection bias in evaluating the impact of SI on student performance, which was not directly addressed in prior studies. Furthermore, this analysis is the first to investigate the long-term impact of continuous SI attendance in an accounting setting. Using data collected during the period 2015 to 2018 from a public fouryear university in the United States, our results show that SI attendees earn 0.309 additional grade point, approximatelyone letter grade, compared to non-SI attendees, after controlling for the potential sample selection bias. We find students who continuously participate in SI outperform those who stop attending. Our findings have important implications for administrators in managing university resources and promoting student success.

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