Build an ARC (Accounting Resource Center) and They Will Come…Or Will They?

The authors present one university's experience creating drop-in, peer tutorial services for students in an introductory accounting class. First, data suggest that students most in need of tutoring support used the services the least. Second, findings appear to support the existence of self-selection bias: 40% of the students who visited the Accounting Resource Center had cumulative GPAs greater than 3.0. These students averaged more visits and spent more time than students who ultimately received a D, F, or W for the course. Results indicate the Accounting Resource Center was used disproportionately more by students who have an established history of success at the university.