To enhance comparability, the same text, syllabus, assignments and examinations were used in both classes. The professor (who has over 12 years of experience teaching accounting) taught both sections.

• 为强化比较，两组使用同样的教学大纲、课程内容、指定作业和测验评量，并以一位有十二年教学经验的教授教导两组。