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A. Farley, A. Ramsay (1988)
Student Performance in First Year Tertiary Accounting Courses and Its Relationship to Secondary Accounting EducationAccounting and Finance, 28
D. Buehlmann, J. Techavichit (1984)
Factors influencing final examination performance in large versus small sectons of accounting principlesJournal of Accounting Education, 2
Baldwin (1982)
Secondary-level study of accounting and subsequent performance in the first college courseThe Accounting Review
Schroeder Schroeder (1986)
Previous accounting education and college‐level accounting exam performanceIssues in Accounting Education, 1
B. Baldwin, David Hansen, K. Howe, Dick Wasson (1989)
Repeating the first college-level accounting course: Empirical evidence from four institutionsJournal of Accounting Education, 7
S. Keef (1988)
Preparation for a first level university accounting course: The experience in New zealandJournal of Accounting Education, 6
M. Ferber, Bonnie Birnbaum, C. Green (1983)
Gender Differences in Economic Knowledge: A Reevaluation of the EvidenceJournal of Economic Education, 14
F. Mitchell (1985)
School Accounting Qualifications and Student Performance in First Level University Accounting ExaminationsAccounting and Business Research, 15
Abstract: This New Zealand study examined whether prior accounting education at school had a positive effect on performance in the corresponding first‐level university course. The research question was tested using an ANCOVA. Proxies for academic ability were used as covariates so as to eliminate systematic bias in the samples. Prior study at the Bursary level carried a positive benefit. The findings were in agreement with the thesis that the level of conceptual accounting thought acquired at school, rather than the ability to manipulate figures in accordance with mechanical bookkeeping procedures, affected subsequent performance at university.
Accounting & Finance – Wiley
Published: May 1, 1991
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