A Revised Pilot Study Examining the Effects of the Timing and Size of Classes on Student Performance in Introductory Accounting Classes

The purpose of this pilot study is to examine the effects of the timing of classes and class size on student performance in introductory accounting courses. Factors affecting student success are important to all stakeholders in the academic community. Previous studies have shown mixed results regarding the effects of class size on student success (Laughlin, 1976; Baldwin, 1993; Hill, 1998). Additionally, most of these studies are dated and generally compared very large classes (larger than 100) to smaller classes. In this study, the authors will examine initial results comparing a range of class sizes with an enrollment as large as 60 to as small as 10. These results will be more relevant to smaller schools than previous studies. Very limited research has been reported on the effects of the timing of classes on student performance (Vruwink and Otto, 1987). These results indicated that the timing of classes had no significant effect on students' exam scores. The results of this present study indicate that neither class size nor the timing of classes has a statistically significant effect on students' final grades.