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Unformatted text preview: The influence of mathematical skills and other factors on minority student performance in principles of accounting Gist, Willie E , Goedde, Harold , Ward, Bart H . Issues in Accounting Education . Sarasota: Spring 1996 . Vol. 11, Iss. 1; pg. 49, 2 pgs Abstract (Summary) Factors linked to success by minority students in accounting coursework should be of interest to those individuals responsible for admission, scholarships, and other decisions concerning minority students. Insight into the relative importance attributable to such measures as admission-test results, grades in algebra and calculus, cumulative college grade-point average, gender, major area of study, class standing and performance on a math pretest is provided. Among the factors studied, college GPA is the most important followed by SAT score and performance in calculus. Gender was not significant in explaining minority student performance in principles of accounting. The latter finding is consistent with recent studies of majority student populations. Full Text (4637 words) Copyright American Accounting Association Spring 1996 THE American Accounting Association's publication, "A Framework for the Development of Accounting Education Research" (Williams et al. 1988), indicates a need for additional accounting education research concerning the impact of demographics on student performance, especially as related to minorities and women. Such research may be one means of enhancing the supply of minority practitioners and educators by assisting in efforts to improve retention and success in accounting education. The need to integrate the accounting profession has also been recognized by the AICPA and other organizations which have established scholarship programs for the education of minorities and women in accounting (Craig 1987; Collins 1988). We examine the influence of mathematical skills and several other factors on Black student performance in accounting classes. The results may be useful in making admission, counseling and scholarship decisions concerning Black applicants. Our results may be especially useful to decision makers such as advisers, admissions/financial aid officers and others who seek to accommodate several factors in their decisionmaking processes. Booker (1991) addressed performance in accounting cousework by minority students. Booker's work serves as a catalyst for additional research in the area. Booker considered only the effect of the American College Test (ACT) score on the performance of Black accounting majors in first-semester intermediate accounting and was based on a sample of 40 students. Ward et al. (1993) extended Booker (1991) and found that a positive correlation exists between both Composite and Math ACT scores and Black student performance in accounting principles. Carpenter et al. (1993) suggest that minority students have a lower level of academic achievement in accounting than majority students partially due to lower performance expectations; and that performance expectations among minority...
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This note was uploaded on 05/06/2011 for the course MGT 403 taught by Professor Kevin during the Spring '11 term at Birla Institute of Technology & Science, Pilani - Hyderabad.
- Spring '11