Abstract The article discusses about the teaching approaches to elementary accounting. Based on the results of the single measure of performance, which was the fifty-minute multiple-choice examination, it is possible to conclude that the different approaches to the teaching of the first course in accounting had no significant effect on the student's ability to perform on an examination of the type used in this article. Further, it may be concluded, at least in this instance, (1) that the use of television as a means of accommodating the increasing numbers of students in elementary accounting provides a teaching method that is at least as effective as the more conventional approach, (2) that there is no difference between the performance of (a) the students who received instruction for three periods per week, (b) those who received instruction one period per week with the instructional time equivalent to three periods per week, or (c) those who received instruction for four periods per week, and (3) that the use of the programmed learning materials as a substitute for certain portions of the text makes no significant difference in student performance.
Doney et al. (Thu,) studied this question.