An Examination of Supplemental Instruction (SI) Within the Context of Diversity, Equity, Inclusion, and Belonging (DEIB): The Principles of Financial Accounting Course

Authors

  • Katheryn Zielinski Minnesota State University, Mankato
  • Robert E. Rosacker Minnesota State University, Mankato

DOI:

https://doi.org/10.33423/jbd.v24i3.7407

Keywords:

business diversity, supplemental instruction, DEIB, financial accounting, educational gaps

Abstract

This research presents empirical findings associated with the delivery of peer-supported supplemental instruction in the undergraduate principles of financial accounting course. Attention is directed at the differential effects for treatments between and within diversity, equity, inclusion, and belonging (DEIB) groupings through empirical assessments for all students and specific subsets that represent targets of a statewide initiative. Demographic groups were formed and assessed by students of color, international students, underrepresented status, and first-generation students. Results reveal positive impacts for students as a whole as well as DEIB groups. This investigation provides evidence and a solid framework for ongoing efforts to eliminate educational gaps.

References

Accounting Education Change Commission. (1990). Objectives of education for accountants: Position statement number one. Issues in Accounting Education, 5, 307–312.

American Accounting Association Establishes Accounting Education Change Commission. (1989). Journal of Accountancy, 168(6), 15–16.

American Accounting Association. (2021). Diversity, equity, inclusion, and belonging (DEIB). Accounting Education News, 49(4), 1–31.

American Accounting Association. (2022). Diversity, equity, inclusion, and belonging (DEIB). Accounting Education News, 50(1), 1–22.

Anfuso, C., Awong-Taylor, J., Curry Savage, J., Johnson, C., Leader, T., Pinzon, K., . . . Achant-Mendes, C. (2022). Investigating the impact of peer supplemental instruction on underprepared and historically underserved students in introductory STEM courses. International Journal of STEM Education, 9, Article 5.

Armentor, M. (2019). A quasi-experimental study of the effect of supplemental instruction on course completion and persistence at a two-year college [Dissertation, Northcentral University].

Beavers, D. (2018). Diversity, equity and inclusion framework: Reclaiming diversity, equity and inclusion for racial justice. The Greenlining Institute.

Bedford, N.M. (1986). American Accounting Association Committee on the Future Structure, Content, and Scope of Accounting Education. Future accounting education: Preparing for the expanding profession. Issues in Accounting Education, 1(1), 168–195.

Booker, D., Cook, K.A., & Wu, Y.J. (2023). Changing hearts and minds: Evidence from a symposium on diversity, equity, and inclusion. Issues in Accounting Education, 38(1), 59–85.

Brandt, G. (2021, Fall). Closing the gap: A look at programs aimed to improve success in school for students of color. Today Magazine. Retrieved from https://issuu.com/minnesotastatemankato/docs/inmk14ot-today-magazine-07-21-17/s/13324253

Buchanan, E., Valentine, K., & Frizell, M. (2018). Supplemental instruction: Understanding academic assistance in underrepresented groups. The Journal of Experimental Education, 87(2), 288–298.

Buckless, F., Lipe, M., & Ravenscroft, S. (1991, Fall). Do gender effects on accounting course performance persist after controlling for general academic aptitude? Issues in Accounting Education, 6, 248–261.

Daidone, J., & Young, J.E. (1992). Supply of accounting graduates and the demand for public accounting recruits. AICPA Annual Reports, 81.

Dawson, P., van der Meer, J., & Crowley, K. (2014). On the effectiveness of supplemental instruction: A systematic review of supplemental instruction and peer-assisted study sessions literature between 2001 and 2010. Review of Educational Research, 84(4), 609–639.

Equity 2030 and the impact of MavPASS. (2020, October 20). The Reporter. Retrieved from https://www.msureporter.com/2020/10/20/equity-2030-and-the-impact-of-MavPASS/

Etter, E.R., Burmeister, S.L., & Elder, R.J. (2000). Improving student performance and retention via supplemental instruction. Journal of Accounting Education, 18(4), 355–368.

Foumberg, Juneja, Rocher, & Co. (2022). Accounting is officially part of STEM—Here’s why that’s important. LinkedIn. Retrieved from https://www.linkedin.com/pulse/accounting-officially-part-stem-heres-why-

Gabbert, E. (2020). MavPASS offers alternative study option for students. Centennial Student Union Blog. Retrieved from https://blog.mnsu.edu/csu/MavPASS-offers-alternative-study-option-for-students/

Jacobi, J. (2023). Shifting gears in a pandemic: The impact of online academic support for international and domestic students. Open Journals in Education, 15(2), 219–242.

Jones, J.P., & Fields, K.T. (2001). The role of supplemental instruction in the first accounting course. Issues in Accounting Education, 16(4), 531–547.

Minnesota State University, Mankato. (2023, September 6). About MavPASS. Retrieved from https://www.mnsu.edu/academics/academic-support/student-support-centers/maverick-peer-facilitated-academic-support-system/about-MavPASS2/

MSU Reporter. (2022). MavPASS saves student’s grades through collaboration tutoring. Campus News. Retrieved from https://www.msureporter.com/2022/03/22/MavPASS-saves-students-grades-through-collaboration-tutoring/

MSU Reporter. (2023). MavPASS program goes beyond learning to encourage community. Campus News. Retrieved from https://www.msureporter.com/2023/10/05/MavPASS-program-goes-beyond-learning-to-encourage-community/

Ning, H.K., & Downing, K. (2010). The reciprocal relationship between motivation and self-regulation: A longitudinal study on academic performance. Learning and Individual Differences, 20(6), 682–686.

O’Bannon, I. (2023, June 6). AICPA and CPA Practice Advisor announce the 2023 ‘Most Powerful Women in Accounting.’ CPA Practice Advisor.

Paloyo, A. (2015). A note on evaluating supplemental instruction. Journal of Peer Learning, 8, 1–4.

Skoglund, K., Wall, T., & Kiene, D. (2018). Impact of supplemental instruction participation on college freshman retention. Learning Assistance Review, 23(1), 115–135.

Supplemental Instruction Staff from UMKC. (2005). Supplemental instruction supervisor manual. Kansas: University of Missouri-Kansas City.

Supplemental Instruction Staff from UMKC. (2010). Supplemental instruction/video supplemental instruction annotated bibliography. Retrieved from http://www.umkc.edu/asm/si/si-docs/sibib.htm

Vetter, A. (2021). Diversity, equity, and inclusion for the modern firm. CPA Practice Advisor, 31(3), 1–36.

Yue, H., Rico, R., Vang, M., & Giuffrida, T. (2018). Supplemental instruction: Helping disadvantaged students reduce performance gap. Journal of Developmental Education, 41(2), 18–25.

Downloads

Published

2024-12-19

How to Cite

Zielinski, K., & Rosacker, R. E. (2024). An Examination of Supplemental Instruction (SI) Within the Context of Diversity, Equity, Inclusion, and Belonging (DEIB): The Principles of Financial Accounting Course. Journal of Business Diversity, 24(3). https://doi.org/10.33423/jbd.v24i3.7407

Issue

Section

Articles