Faculty Publications

Title

Performance in upper-level accounting courses: The case of transfer students

Document Type

Article

Keywords

Performance of transfer students, Student success, Transfer students

Journal/Book/Conference Title

Advances in Accounting Education: Teaching and Curriculum Innovations

Volume

14

First Page

171

Last Page

192

Abstract

This chapter reports the results of a study of student performance in upper-level accounting courses, especially intermediate accounting I and cost accounting. Of particular interest is the performance of students who transferred the introductory accounting courses from a two-year institution versus native four-year students. We found that after controlling for a number of aptitudinal and demographic variables, transfer students performed at a significantly lower level than native students. On average, the difference was about 0.8 of a grade point. This study also provides evidence of grade inflation at two-year institutions relative to our fouryear institution; documents a mean lag time of more than two years for community college students between taking principles of accounting courses and the upper-level courses; and shows that although the transfer shock lessens as the students continue in the major, it does not disappear. We also discuss the implications of our findings. Copyright © 2013 by Emerald Group Publishing Limited All rights of reproduction in any form reserved.

Original Publication Date

12-1-2013

DOI of published version

10.1108/S1085-4622(2013)0000014014

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