What does this research mean for the field?

While traditional lecture and self-study formats yield similar academic performance in managerial accounting, traditional lectures uniquely foster positive attitude shifts toward the subject among high-performing students. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

This research examines the effects of instructional method on student performance and attitudes in managerial accounting courses.

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June 15, 2026

Some Performance and Attitude Effects on Students in Managerial Accounting: Lecture vs. Self-Study Courses.

Key Points

This research examines the effects of instructional method on student performance and attitudes in managerial accounting courses.
Compared student performance and attitudes in traditional lecture (TC) and self-study classes (SSC) across three semesters.
Analyzed examination grades and attitude shifts related to accounting and business with a focus on students' SAT scores.
Students achieved similar grades in both TC and SSC formats.
Higher SAT score students in TC showed a positive attitude shift towards accounting, which was absent in SSC.

Abstract

Abstract Because of changing student populations and budget constraints, teaching via traditional lecture and discussion classes (TC) has been questioned because of relative cost inefficiency when compared to self-study classes (SSC). This study examines student performance on examinations, and attitude changes towards accounting and business, by comparing managerial accounting courses across three semesters in TC and SSC modes. It was found that students named similar grades in either format. This supports arguments in favor of less expensive methodologies. However, the study also found that students with higher SAT scores (and higher grades) had a positive shift in their attitude toward accounting and business in TC; this did not occur in SSC. Implications concerning live instruction and AECC recommendations are considered.

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