Student Performance in Accounting Courses: Do Bonus Points Motivate Performance?

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.