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PRIOR ACCOUNTING EDUCATION AND PERFORMANCE IN A FIRST‐LEVEL UNIVERSITY COURSE IN NEW ZEALAND

PRIOR ACCOUNTING EDUCATION AND PERFORMANCE IN A FIRST‐LEVEL UNIVERSITY COURSE IN NEW ZEALAND 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting & Finance Wiley

PRIOR ACCOUNTING EDUCATION AND PERFORMANCE IN A FIRST‐LEVEL UNIVERSITY COURSE IN NEW ZEALAND

Accounting & Finance , Volume 31 (1) – May 1, 1991

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References (8)

Publisher
Wiley
Copyright
© 1991 Accounting and Finance Association of Australia and New Zealand
ISSN
0810-5391
eISSN
1467-629X
DOI
10.1111/j.1467-629X.1991.tb00256.x
Publisher site
See Article on Publisher Site

Abstract

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.

Journal

Accounting & FinanceWiley

Published: May 1, 1991

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