A study of the relationship of academic achievement in accounting courses to the readability of required textbooks and the reading ability of two-year accounting students Public Deposited

http://ir.library.oregonstate.edu/concern/graduate_thesis_or_dissertations/5138jh464

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  • Purpose The purpose of this study was to determine the degree to which the readability of accounting textbooks and two-year accounting students' reading ability were related to academic achievement. Procedure This research used two designs. Design one consisted of two samples from the population of two-year accounting students. One sample of ten was drawn from students having a 3.00 G.P.A. or higher in twelve selected courses; a second sample of ten was drawn from those having 3.00 G.P.A. or lower. An analysis of variance was used to compare vocabulary, comprehension, and total reading scores, as measured by the Nelson-Denny Reading Test, Form C. After ascertaining the readability of the twelve required texts, an index score was formulated. In design two the population was separated into three categories; those who received A's, B's, or C's in the twelve selected courses. The mean index scores of fifteen subjects in each cell were compared to determine if grades made a difference or if courses made a difference. Findings Design one indicated that students having a 3.00 G.P.A. or higher had significantly higher vocabulary, total reading, and index scores than those students having a 3.00 or lower G.P.A. Design two indicated those receiving A's had a higher index score than did those receiving C's. The Auditing course, which had an "easier" text differed significantly from the other courses index scores. When total reading scores were considered, subjects receiving C's had higher scores than subjects receiving A's. Conclusions It was concluded that students' reading ability and text readability had a significant relationship to academic achievement in accounting. The index score may be utilized as a predictive model to identify students who might experience academic difficulty in accounting as well as other technical curriculum.
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