The Effect of Performance on the Decision to Major in Accounting

Prior research (Cohen & Hanno, 1993) posits that performing well in the introductory accounting course makes it more likely that a student will select accounting as a major. Using survey and classroom performance data, this study measured the influence of performance on the decision to major in...

Full description

Saved in:
Bibliographic Details
Published inJournal of education for business Vol. 73; no. 1; pp. 54 - 57
Main Authors Stice, James D., Swain, Monte R., Worsham, Ronald G.
Format Journal Article
LanguageEnglish
Published Washington Taylor & Francis Group 01.09.1997
Taylor & Francis Inc
Subjects
Academic Achievement
Academic Aptitude
Accounting
Accounting policies
Business education
Business schools
Classrooms
Graduates
Higher Education
Intention
Introductory Courses
Majors (Students)
Performance Factors
Polls & surveys
Recruitment
Regression (Statistics)
School Accounting
Statistical Analysis
Student Reaction
Students
Work Experience
Online AccessGet full text

Cover

More Information
Summary:Prior research (Cohen & Hanno, 1993) posits that performing well in the introductory accounting course makes it more likely that a student will select accounting as a major. Using survey and classroom performance data, this study measured the influence of performance on the decision to major in accounting of a smaller, more relevant group of students-those who, by meeting a minimum grade requirement, are eligible to major in accounting. We found, contrary to prior research, that better classroom performance did not proportionally influence the student's intent to major in accounting. Rather, once students passed through the performance screen, other factors affected their decision to major. This article proposes that accounting programs view their initial accounting principles course as both a screening and a recruiting device for the accounting major.
ISSN:0883-2323
1940-3356
DOI:10.1080/08832329709601616