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The paper presents results obtained from the comparison of two years of students enrolled in the Accounting Theory course in the case of a change in stimulating conditions for obtaining a credit and passing the final exam. The aim of this paper is to statistically verify differences in the achieved results of credit tests between the observed academic years of 2013/14 (438 students) and 2014/15 (429 students) depending on the continuous preparation for the exam during the semester. At the same time the number of final exam dates for the analysed course in the observed years and their results were compared. The benefit of the performed study is to prove the influence of students´ stimulation on their better preparation during the semester and subsequently on reducing the number of exam dates.
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