An experimental study on the effect of high school accounting on student performance in the introductory financial accounting course

摘要

The perception that the accounting profession is failing to draw "the best and the brightest" into the profession has motivated accounting educators to examine the factors that influence students to major and succeed in collegiate accounting programs. One factor often considered to influence students' performance in the introductory financial accounting course is students' previous knowledge of accounting obtained by taking an accounting course in high school. Prior research concerning the impact of high school accounting have generally concluded that the course has a temporary positive impact on students' examination scores. Some studies have concluded that high school accounting has a negative impact on performance in examinations given later in the semester, suggesting that students with high school accounting study less than other students.;This study provided further evidence concerning the impact of high school accounting on students' performance in the introductory financial accounting course. In addition, the study examined students' study time. The study also assessed students' perceptions of accounting, a factor that may influence their willingness to major in accounting.;An experimental study was conducted in the Principles of Financial Accounting classes at Mississippi State University. Students in the treatment classes were subjected to a series of presentations that (1) presented the findings of prior research and (2) identified concepts not covered in high school accounting. Performance theory and influential factors identified in prior research provided a basis for factors that could also impact students' performance in an introductory financial accounting course. Information relating to students' personal and academic attributes and the number of semesters of high school accounting was collected at the beginning of the semester. For each of four examination cycles, students provided information concerning their perceptions of accounting, study time, and anticipated grades.;Using multiple regression analysis as the statistical technique, students with high school accounting experience scored significantly better on the first examination than students having no previous accounting experience. No significant differences in examination scores were found for the subsequent examinations. The experimental treatment had a significantly positive impact on students' examination scores only during the second examination cycle.;An analysis of covariance using a Scheffe test of group differences identified no significant differences in the study time of students in the treatment and control groups. Further, students' previous accounting experience had no significant impact on their study time. Significant differences were found in students' perceptions of accounting. Students having prior accounting experience in high school and students subjected to the informative presentations of the experimental treatment had a higher perception of accounting.