Assessing the practical significance of empirical results in accounting education research: The use of effect size information

Abstract This paper presents a rationale for including effect size information in published accounting education research. Such information addresses the issue of the practical significance of empirical results—information that would be useful to readers, journal editors, and reviewers, especially when changes in educational processes are being considered. Several measures of effect size are discussed for basic research designs. We argue for the general practice of reporting effect size information in accounting education research as a complement to reports of statistical significance levels.

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