A comparison of academic performance in traditional and hybrid sections of introductory managerial accounting

This paper reports the results of a comparison of academic performance (course grade) in two sections of a principles of managerial accounting course, one held in a traditional format (classes held two days per week in a classroom setting) and one in a hybrid format (one class period held in a classroom setting and one in a web-based environment). After controlling for other factors, academic performance was not significantly associated with class delivery format (traditional or hybrid).Control variables significantly associated with course performance were SAT Score and performance in a prerequisite accounting course. Gender, Transfer status, and age were not significant if SAT Score and prerequisite grade were included in the model. The findings of this study are relevant to accounting educators who are contemplating using hybrid-type courses or who may want to design studies to evaluate the effectiveness of hybrid courses.