Understanding Factors Leading to Participation in Supplemental Instruction Programs in Introductory Accounting Courses

Abstract

Although studies have shown that supplemental instruction (SI) programs can have positive effects in introductory accounting courses, these programs experience low participation rates. Thus, our study is the first to examine the factors leading to student participation in SI programs. We do this through a survey instrument based on the Theory of Planned Behavior. Our study shows that students' attitudes toward the sessions affect their intent to participate in them. This attitude is influenced by students' perceptions that the sessions can help them in various ways. Results also show that influential others can influence student intent to participate in SI sessions. We also note that students' perceptions of the amount of personal control that they have over going to SI sessions have no effect on their participation in the sessions. We discuss how these findings can be leveraged to increase SI participation rates.

Key Words:

• Supplemental instruction
• introductory accounting course
• theory of planned behavior

Notes

¹ Though the scale made it available for students to enter a goal or expected grade ranging from A to F, no student actually entered any expected grade below C.

² Final grades in the figures are shown in letter grade ranges. For example, grades of B+, B, and B- are combined into the letter grade range of B.