Academic achievement in the financial accounting course: COVID19 impact within the Diversity, Equity, Inclusion and Belonging (DEIB) framework

Oksana Kim and Robert E. Rosacker

Journal of Accounting Education, 2024, vol. 68, issue C

Abstract: This study examines student performance in the principles of financial accounting course at a comprehensive, AACSB accredited, midwestern University to assess several issues raised and being directly addressed through a Diversity, Equity, Inclusion, and Belonging (DEIB) initiative. It is framed within a high-quality, archival dataset constructed by the University to support data analytic, evidence-based decisions, to inform student initiatives aimed at closing educational opportunity gaps. The examined course is the only business course supported by a supplemental instruction program that targets traditionally difficult University courses (failure rates exceeding 25%). Our empirical analysis is conducted within the context of pre- and post-COVID19 timeframes with this disruption deemed as a moderating factor. Final course grades, gender identification, academic major, race, and international student status were examined to investigate grade performance differences, if any, between the two timeframes, while concentrating on distinct DEIB population demographics. We find that students of color and female students underperformed in the core accounting course, which impedes their progress towards the chosen major. No evidence was found for an academic achievement difference based on the international student status. In addition, first-generation students’ performance does not differ from that of their peers, despite ongoing concerns of lack of confidence and resources this cohort possesses. Last, female students’ performance improved post- pandemic, while other minority groups did not experience any changes in course success rates.

Keywords: Diversity, Equity, Inclusion and Belonging (DEIB); Female students; Students of color; International students; Accounting education impact; COVID19 pandemic (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:68:y:2024:i:c:s0748575124000319

DOI: 10.1016/j.jaccedu.2024.100915

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