Student performance in first year tertiary accounting courses and its relationship to secondary accounting education

Article Abstract:

Prior research into this issue in the US and UK has utilized a variety of research designs and methods of testing and has produced conflicting empirical results. This Australian study develops a model of student performance which incorporates variables for academic ability, previous accounting knowledge, and mathematics background. The model allows for interactions between some of these variables. Results are tested using a multiple regression form of extended ANCOVA. The findings indicate that the hypothesis that performance in first year accounting is independent of secondary accounting education can be rejected at high levels of significance for all four years studied, both for student marks and rankings and also for aggregate marks as well as course components. The results are contrasted with previous research and the potential implications of these findings are discussed. (Reprinted by permission of the publisher.)

Australia, Accounting and auditing

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Performance in first year university accounting: quantifying the advantage of secondary school accounting

Article Abstract:

Considerable research has been conducted into the relation between students' level of previous accounting knowledge and their subsequent performance in first year university-level accounting. This study considers variables for academic performance and previous accounting knowledge in an attempt to quantify the advantage that high school accounting gives students entering tertiary business courses. The results indicate that for students entering tertiary courses with similar academic ability, i.e., obtained the same entrance score, the first year tertiary accounting result obtained by a student who studied accounting previously is between one and two grades higher than that of a student who did not study accounting at high school. (Reprinted by permission of the publisher.)

Research, Business students

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Student performance in tertiary-level accounting: an international student focus

Article Abstract:

An empirical study examining the university students' performance in tertiary-level accounting, at the international leve is presented.

United States, Accounting Methods, Students, College, Analysis, Education, College students

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