Performance in Upper-Level Accounting Courses: The Case of Transfer Students

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 four-year 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.

Citation

Schmidt, D. and Wartick, M. (2014), "Performance in Upper-Level Accounting Courses: The Case of Transfer Students", Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 14), Emerald Group Publishing Limited, Leeds, pp. 171-192. https://doi.org/10.1108/S1085-4622(2013)0000014014