An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Lawrence C. Mohrweis
Northern Arizona University

Abstract: This paper is an educational note that discusses the outcome of a letter writing technique to influence top business students to consider enrolling in the first intermediate accounting course. Accounting educators and professional recruiters have expressed concern that accounting may not always be attracting the “best and brightest” students. What can accounting educators do to mitigate this concern? A study was conducted to see whether a simple letter writing effort can make a difference in attracting top students to the first intermediate accounting course. The empirical results of an experiment suggest that it is a fruitful activity for accounting educators to write encouraging letters to prospective students.

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