What Students Do When Not In Class: Inside The Hidden World Of Student Behavior And Student Choice

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Timothy J. Fogarty, Case Western Reserve University
Paul M. Goldwater, Central Florida

ABSTRACT. Many important beliefs that accounting instructors hold about student behavior are interesting empirical questions. Lacking good data to test these propositions, instructors are forced to establish educational policies based on speculation and/or faith. Using unusually high quality data from a management accounting class, this paper tests some of these central axioms of student behavior. Among other things the results show that students earn a undisputable reward from practicing questions, that exam retake opportunities do not produce grade inflation, and that there is no necessary penalty associated with cramming.

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