American Accounting Association

An Examination of Cost-Cutting Methods in an Hispanic Serving Institution's Accounting Program

Martha A. Fasci
The University of Texas at San Antonio

Sandra Welch
The University of Texas at San Antonio

Ted D. Skekel
The University of Texas at San Antonio

Elaine D. Sanders
The University of Texas at San Antonio

Abstract: The United StatesÂ’ most rapidly growing ethnic group is Hispanic. Hispanics often lack the background and financial resources to attend college (Benitez 1998; Laden 2001). Hispanic serving institutions must provide the resources and environment for their students to attend and complete college. Tight economic circumstances exacerbate this challenge.

A large Hispanic serving university introduced large class sections and televised courses to meet increasing enrollment, yet control costs. We report the reactions of students in the first two accounting principles courses to these two class formats. We find ethnic differences, particularly between Hispanic and Anglo students, both regarding demographics and in reactions to large classes. Hispanic students cited factors unfavorable to creating supportive relationships and testing that restricts accurate assessment. Poor socialization factors may cause Hispanic students to drop out (Attinasi 1989). Hispanic serving institutions must take these ethnic differences into account to help their students succeed.

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