Competency-Based Accounting Instruction

By reporting (1) differences in entering behaviors-student background information and pretest scores, (2) differences in the amount of time requred for each student to move through the system, and (3) results of posttest devices, an attempt is made to show that the proposed model can be used effectively to produce a course in accounting principles which adapts to these different entering competencies and to different rates and styles of learning. The results show that 100 percent of the students mastered the principles covered in unit three at a minimum competence level as shown by posttest instruments when they were given time and different materials as needed. After feedback was obtained and the necessary revisions made, the competency-based system was also implemented in the winter terms of 1975 and 1976. Again, the results were equally positive. Because of this initial study and the use of the model in succeeding terms, there is a growing acceptance of the fact that this type of instruction can accommodate our students at Robert Morris. Some instructors make use of the compentency-based system as it has been described here. Others teach traditionally and use the materials, media, and modules for prescribing to more advanced students on the one hand and to students that need a different approach or more time to learn specific concepts on the other. Both the total use of this system and its adaptability to existing teaching practices combine to strengthen our efforts to meet the needs of all students here at Robert Morris College.