A Pilot Study Examining the Effects of Time Constraints on Student Performance in Accounting Classes

The purpose of this study was to examine the effects, if any, of time constraints on the success of accounting students completing exams. This study examined how time allowed to take exams affected the grades on examinations in three different accounting classes. Two were sophomore classes and one was a senior accounting class. This limited pilot study consisted of a sample size of 80 students at one university covering one semester. Very little research has been conducted on the effects of time allowed for exams and student performance on exams. Students in this pilot study were given the same exam twice. First, they were allowed four minutes to complete the exam and then they were allowed 15 minutes to complete the same exam. Although students scored higher on the second exam in which they were given more time, the explanatory variables did not explain much of the variation between students.