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DFW in gateway courses not always a graduation problem: A study in Intermediate Accounting I from 2007 to 2018

Author

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  • Sargent, Carol Springer
  • Sullivan, Troy
  • McAlum, Harry

Abstract

Data analytics offers unprecedented new tools to find barriers to retention, progression, and graduation (RPG) (Wright, McKay, Hershock, Miller & Tritz, 2014), a key metric for college success. Stakeholders logically identify high DFW rate courses and attempt to reduce non-progression in gateway courses. This study investigates whether DFW rates in a gateway accounting course correlates with weaker graduation rates. In a study of 3667 business majors, those not passing the first upper-level accounting course for the major (“D” and “F” are not passing at study school), Intermediate Accounting I, were compared to the rest of the business majors over a 36-semester period, controlling for cumulative GPA, hours enrolled, and age. The graduation rates for students with a DFW in Intermediate Accounting I were comparable to all other business majors, although graduation took on average one added semester, with the delay concentrated in older students.

Suggested Citation

  • Sargent, Carol Springer & Sullivan, Troy & McAlum, Harry, 2022. "DFW in gateway courses not always a graduation problem: A study in Intermediate Accounting I from 2007 to 2018," Journal of Accounting Education, Elsevier, vol. 60(C).
    • Handle: RePEc:eee:joaced:v:60:y:2022:i:c:s074857512200029x
    DOI: 10.1016/j.jaccedu.2022.100795
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    Cited by:

    1. Siagian, Ferdinand & Bryan, Daniel, 2025. "Can online technology and resources replace accounting faculty? Student perceptions of the importance of accounting faculty," Journal of Accounting Education, Elsevier, vol. 71(C).

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