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References (3)
-
John Smith (1970)
Articulation of High School Bookkeeping and College Elementary Accounting.The Delta Pi Epsilon Journal
-
Baldwin (1982)
Secondary-Level Study of Accounting and Subsequent Performance on the First College CourseAccounting Review
-
F. Mitchell (1985)
School Accounting Qualifications and Student Performance in First Level University Accounting ExaminationsAccounting and Business Research, 15
- Publisher
- Wiley
- Copyright
- © 1988 Accounting and Finance Association of Australia and New Zealand
- ISSN
- 0810-5391
- eISSN
- 1467-629X
- DOI
- 10.1111/j.1467-629X.1988.tb00091.x
- Publisher site
- See Article on Publisher Site
Abstract
Abstract: Prior research into this issue in the U.S. and U.K. 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.
Journal
Accounting & Finance – Wiley
Published: May 1, 1988