Freeing Class-Time: Empirical Evidence on the Benefits of Using Out-of-Class Video Segments in Lieu of In-Class Reviews.

Increasing pressure is being placed on accounting educators to make more efficient use of class time. Many upper-division accounting courses begin with a brief review of previously-covered concepts. These reviews take time, but eliminating them could result in decreased homogeneity among students, which, in the end, could mean less efficient delivery of the primary course content. This study demonstrates the benefits which can be gained by removing certain review material from the classroom and placing it on video tape segments, available to students on an "as-needed" basis. At the beginning of the course, students are given a "pre-test" to individually determine the topics where review is necessary. Students then utilize out-of-class time to selectively view video tape segments based on their pre-test results. Time savings accrue for students as well as instructors. Class time is made available for other, more productive uses. Most significantly, performance exam scores of students watching the videos showed greater improvement than scores from a control group who received an in-class review.