Learning Objective 2 Learning Objective 3 Learning Objective 4 Cost Estimation Product Costing Standard Costing Treated Group Standard Approach Diagrammatic Standard Approach Untreated Standard Approach Standard Approach Standard Approach Table 4 Proportion of Students that Meets/Exceeds or Does Not Meet Course Learning Objectives Upon the Course Final Exam Learning Objective 2 Learning Objective 3 Learning Objective 4 Cost Estimation Product Costing Standard Costing Meets/Exceeds DNM Meets/Exceeds DNM Meets/Exceeds DNM Treated .8056 .1944 .7976 .2024 .7421 .2579 (n=252) Untreated .4519 .5481 .1635 .8365 .3558 .6442 (n=104) Test statistic 6.4529 7.0962 Z Significance level Table 5 Mean Individual Student Scores by Group by Learning Objective Learning Objective 2 Learning Objective 3 Learning Objective 4 Cost Estimation Product Costing Standard Costing Treated 82.13% 78.22% 79.53% (n=252) Untreated 69.96% 49.94% 55.45% (n=104) Test Statistic T 14.8205 11.2483 6.3255
Learning Objective 2 Cost Estimation Learning Objective 3 Product Costing Learning Objective 4 Standard Costing Treated Group Standard Approach Diagrammatic Standard Approach Untreated Standard Approach Standard Approach Standard Approach Table 4 Proportion of Students that Meets/Exceeds or Does Not Meet Course Learning Objectives Upon the Course Final Exam Learning Objective 2 Cost Estimation Learning Objective 3 Product Costing Learning Objective 4 Standard Costing Meets/Exceeds DNM Meets/Exceeds DNM Meets/Exceeds DNM Treated (n=252) .8056 .1944 .7976 .2024 .7421 .2579 Untreated (n=104) .4519 .5481 .1635 .8365 .3558 .6442 Test statistic Z 6.4529 7.0962 Significance level Table 5 Mean Individual Student Scores by Group by Learning Objective Learning Objective 2 Cost Estimation Learning Objective 3 Product Costing Learning Objective 4 Standard Costing Treated (n=252) 82.13% 78.22% 79.53% Untreated (n=104) 69.96% 49.94% 55.45% Test Statistic T 14.8205 11.2483 6.3255
Cost_Flow_Diagrams_Working_Paper_7_30_2013.docx