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Trends in Accounting Student Characteristics: An Update of a 15-Year Longitudinal Study at FSA Schools
Stacy Kovar, Kansas State University
Irvin T. Nelson, Utah State University
Jeffrey J. Quirin, Wichita State University
Valaria P. Vendrzyk, University Of Richmond
ABSTRACT. Since 1990, the Federation of Schools of Accountancy (FSA) has conducted a periodic survey of senior and Masters-level accounting students at FSA-member schools. The resulting longitudinal database contains a wealth of information about trends in students’ aptitudes, demographics, and perceptions. The survey measures many characteristics of accounting students, including: academic quality, gender mix, ethnicity, age, academic major decision, effect of the first accounting course, career plans, internships, attitudes towards the 150-hour requirement, attitudes towards the accounting profession, and propensity towards lifelong learning. The 2006 survey also includes measurements of AACSB assessment items, such as: students’ perceptions of accounting faculty involvement and interaction with the profession, and integration of current issues into the classroom, students’ perceptions of their own verbal and written communication skills.
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