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Instructional delivery mode, response format, and student performance in accounting: evidence from Brazil

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  • Vitor Hideo Nasu

Abstract

This study investigates how instructional delivery modes (i.e. face-to-face vs. distance education) are associated with multiple measures of student performance. More than 52,000 unique observations were collected from a Brazilian nationwide exam. Descriptive statistics, Welch’s t-tests, correlation analysis, and regression models were employed. The results indicated that, in general, students enrolled in face-to-face education outperformed their distance education counterparts, especially on accounting-specific questions. The results also showed that, although face-to-face education is more effective than distance education, students in both delivery modes presented poor performance. Additionally, the response format is relevant to student performance as higher grades were observed for multiple-choice questions than open-ended ones. Accounting faculty may want to consider the findings of this study when designing their exams in terms of format and content.

Suggested Citation

  • Vitor Hideo Nasu, 2026. "Instructional delivery mode, response format, and student performance in accounting: evidence from Brazil," Accounting Education, Taylor & Francis Journals, vol. 35(1), pages 59-86, January.
    • Handle: RePEc:taf:accted:v:35:y:2026:i:1:p:59-86
    DOI: 10.1080/09639284.2024.2412147
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