Abstract

Achievement in accounting classes is important. However, research has shown that anxiety is one of the major hindrances to academic performance in accounting classes. An accounting anxiety rating scale (AARS) was administered to 202 students at a branch campus of a large Midwestern university. The accounting courses are required for both the associate and bachelor’s degrees in business. This paper evaluates whether the use of bonus points in accounting classes will reduce student anxiety and help motivate performance. The results reveal that there are significant differences between genders, but not by class and degree program on the ability of bonus points to motivate student performance. Bonus points do motivate student performance.

摘要

会计课程的成绩很重要。但是，研究表明，焦虑是会计课学习成绩的主要障碍之一。在中西部一所大型大学的分校对202名学生进行了会计焦虑等级量表（AARS）的管理。副学士学位和商业学士学位都需要会计课程。本文评估了在会计课程中使用奖励积分是否会减少学生的焦虑并有助于激发绩效。结果表明，性别之间存在显着差异，但按班级和学位课程分配的奖励积分激发学生表现的能力却没有。奖励积分确实可以激发学生的表现。