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Factors Affecting Performance in Introductory Financial Accounting and the Decision to Major in Accounting
Stuart H Jones, University of Calgary
Michael Wright, University of Calgary
ABSTRACT. This paper investigates the effect of taking accounting in high school upon subsequent performance in introductory financial accounting at university. Other factors which might affect performance such as grade point average, field dependency, and instructor are included in the analysis. We also examine other outcomes such as the decision to major in accounting. The results indicate that high school accounting positively affects performance and while it affects the initial intention to major in accounting it does not affect the final decision to major in accounting. Other results indicate that: field independent students are more likely to graduate with a major in accounting; students with a higher grade point average perform better and are more likely to stay in accounting if that was their initial intention; and the students’ instructor affected both the letter grade in introductory financial accounting and the decision to stay in accounting.
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