An accounting tutorial laboratory: The effects on the performance and attitude of Principles of Accounting II student

The purpose of this study was to determine if student attendance at an accounting tutorial laboratory was positively related with performance and attitude. The first part of the study involved 87 students enrolled in Principles of Accounting II during the spring semester of 1985. The second part of the study involved 76 Principles of Accounting II students during the spring semester of 1986.;The difference in the pretest/posttest scores on the achievement test was considered to be the gain in accounting knowledge and skills. Three semantic differential pretests/postests were used to measure the changes in attitude toward the study of accounting, accounting homework, and accounting as a vocation.;The Multiple Regression Model of the statistical package SPSS-XZ was used to compute the partial correlation coefficient and Sig T. The level of acceptance was set at.05.;The findings of the first part of the study indicated that: (1) Student attendance at a laboratory had virtually no correlation to student accounting performance, (2) attitude toward the study of accounting was positively and significantly correlated at the.05 level to accounting performance, (3) attitude toward accounting as a vocation had virtually no correlation to accounting performance, and (4) attitude toward accounting homework was negatively correlated to accounting performance.;The findings of the second part of the study indicated that: (1) Student attendance at a laboratory was positively correlated to change in attitude toward accounting homework, but the correlation was not significant at the.05 level, (2) student attendance at a laboratory was positively correlated to change in attitude toward the study of accounting, but the correlation was not significant at the.05 level, and (3) student attendance at a laboratory had no correlation to change in attitude toward accounting as a vocation.