American Accounting Association

An Investigation of Serial Position Effect Theory On Accounting Students' Performance

Emmanuel O. Onifade
Morehouse College

Cheryl Allen
Morehouse College

Duane Jackson
Morehouse College

Abstract: The serial position effect is the phenomenon in which faster learning and greater recall of items occur at the beginning and end in comparison to items at the middle of a list. The theory predicts that subjects' performance is U-shaped and symmetrical. The theory has been applied to word recall tests under laboratory settings. Rather than using word recall tests, this study applies the theory to larger blocks of information taught to students over longer duration of periods to determine if the theory holds in a classroom setting. The results show that a serial position test produces a negatively shaped curve rather than a symmetrically U-shaped curve. The results provide insight into the applicability of serial position effect theory to classroom settings. A discussion of how the results could be employed to enhance students' performance in relevant accounting courses is provided in the study.

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