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

Carol Springer Sargent, Troy Sullivan and Harry McAlum

Journal of Accounting Education, 2022, vol. 60, issue C

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.

Keywords: Gateway course; Attrition; DFW rate; Accounting major; Progression; Graduation; RPG (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:60:y:2022:i:c:s074857512200029x

DOI: 10.1016/j.jaccedu.2022.100795

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