Performance in upper-level accounting courses: The case of transfer students
Performance of transfer students, Student success, Transfer students
Advances in Accounting Education: Teaching and Curriculum Innovations
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
DOI of published version
Schmidt, Dennis and Wartick, Martha, "Performance in upper-level accounting courses: The case of transfer students" (2013). Faculty Publications. 1526.