What Happens to Accounting Graduates With Lower Grade Point Averages? The Impact of GPA on the Life Course of Accounting Undergraduates

摘要

Anecdotal evidence suggests that accounting graduates with lower grade point averages (3.00 or less) are often screened out of university placement offices and employer conducted interviews. Yet these students do ultimately secure employment in the area of accounting and other sectors of the business world. The intent of the authors was explore and contrast the life course of lower grade point average accounting graduates with that of higher grade point average accounting graduates. Using a cross-sectional prospective survey the authors collected data on 203 accounting alumni of a public university on twelve categories related to their life course. Statistically significant results were found especially in regard to initial event history. Overall, there were no significant differences between the two groups in regard to job and career satisfaction. Implications of the results for accounting educators are discussed.