Supplemental instruction in intermediate accounting: An intervention strategy to improve student performance

The primary objective of this study is to assess the effectiveness of supplemental instruction (SI) as an intervention strategy to improve student performance in the first intermediate accounting course. We perform analysis of covariance to evaluate the effect of SI attendance on course grades, after controlling for variables that have been found significant in prior research as grade determinants (cumulative incoming grade point average (GPA), financial principles grade, and whether the principles course was taken at a university or community college). Results indicate that SI attendance had a significant effect on the first intermediate course grade, with an improvement in course GPA of 0.74 for students who attended five or more SI sessions over those students who did not attend any sessions. Even moderate attendance (three to four SI sessions) showed a marginally significant improvement in course GPA of 0.41 compared with no attendance.