Pub Date : 2022-07-29DOI: 10.1080/09639284.2022.2105653
M. Turner, M. Tyler
ABSTRACT Supporting students to demonstrate critical thinking skills while studying accounting is challenging. Researching how to do this is made more difficult because ‘[t]here is no single, agreed-upon definition of critical thinking within accounting education … ’ [Wolcott, S. K., & Sargent, M. J. 2021. Critical thinking in accounting education: Status and call for action. Journal of Accounting Education, 56, 100731. https://doi-org/10.1016/j.jaccedu.2021.100731; p. 2]. Terblanche and De Clercq [2021. A critical thinking competency framework for accounting students. Accounting Education, 30(4), 325–354. https://doi-org/10.1080/09639284.2021.1913614] have proposed a critical thinking competency framework for accounting students (TDC framework) that can be used to support research in this area. This framework involves certain skills and dispositions using terms and language grounded in the critical thinking literature. This study applies the TDC framework to a study of a first-year accounting unit at an Australian university, involving 101 students from five offerings of the unit over three years (2019–2021). Using phenomenography, evidence is provided of students demonstrating critical thinking skills and dispositions at an introductory level. The cognitive skills displayed are Interpretation, Analysis, Evaluation, Making inferences, Explanation, Self-regulation, and Challenge assumptions. The dispositions displayed are Confident in own ability to reason, Inquisitive, and Open-minded about divergent world views. This study used an integrated set of interventions grounded in the scholarship of learning and teaching. It provides evidence about how to support students to demonstrate critical thinking skills while studying accounting at university.
{"title":"Demonstrating critical thinking in accounting: applying a competency framework","authors":"M. Turner, M. Tyler","doi":"10.1080/09639284.2022.2105653","DOIUrl":"https://doi.org/10.1080/09639284.2022.2105653","url":null,"abstract":"ABSTRACT Supporting students to demonstrate critical thinking skills while studying accounting is challenging. Researching how to do this is made more difficult because ‘[t]here is no single, agreed-upon definition of critical thinking within accounting education … ’ [Wolcott, S. K., & Sargent, M. J. 2021. Critical thinking in accounting education: Status and call for action. Journal of Accounting Education, 56, 100731. https://doi-org/10.1016/j.jaccedu.2021.100731; p. 2]. Terblanche and De Clercq [2021. A critical thinking competency framework for accounting students. Accounting Education, 30(4), 325–354. https://doi-org/10.1080/09639284.2021.1913614] have proposed a critical thinking competency framework for accounting students (TDC framework) that can be used to support research in this area. This framework involves certain skills and dispositions using terms and language grounded in the critical thinking literature. This study applies the TDC framework to a study of a first-year accounting unit at an Australian university, involving 101 students from five offerings of the unit over three years (2019–2021). Using phenomenography, evidence is provided of students demonstrating critical thinking skills and dispositions at an introductory level. The cognitive skills displayed are Interpretation, Analysis, Evaluation, Making inferences, Explanation, Self-regulation, and Challenge assumptions. The dispositions displayed are Confident in own ability to reason, Inquisitive, and Open-minded about divergent world views. This study used an integrated set of interventions grounded in the scholarship of learning and teaching. It provides evidence about how to support students to demonstrate critical thinking skills while studying accounting at university.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49384944","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-29DOI: 10.1080/09639284.2022.2091411
Elka Johansson, Sutharson Kanapathippillai, Arifur Khan, Steven Dellaportas
ABSTRACT Research on formative assessment in accounting education examines the learning outcomes stemming from e-assessment or formative assessment within a stand-alone subject, but few studies examine the benefits and implications of continuous formative assessment or the perceptions of students who undertake formative assessment. The findings of continuous formative assessment introduced in a subject on intermediate financial accounting suggest that students benefit incrementally from multiple attempts at the formative assessment with optimal performance achieved at 7 attempts from a total of 10 opportunities. However, students also highlighted that the additional workload to participate in continuous formative assessment presented a major participatory constraint. The results of this study are consistent with the proposition that formative assessment improves students’ academic performance, but student perceptions on the benefits of formative assessment differ, particularly students with prior accounting knowledge and international students who appeared more receptive to formative assessment and feedback compared with domestic students.
{"title":"Formative assessment in accounting: student perceptions and implications of continuous assessment","authors":"Elka Johansson, Sutharson Kanapathippillai, Arifur Khan, Steven Dellaportas","doi":"10.1080/09639284.2022.2091411","DOIUrl":"https://doi.org/10.1080/09639284.2022.2091411","url":null,"abstract":"ABSTRACT Research on formative assessment in accounting education examines the learning outcomes stemming from e-assessment or formative assessment within a stand-alone subject, but few studies examine the benefits and implications of continuous formative assessment or the perceptions of students who undertake formative assessment. The findings of continuous formative assessment introduced in a subject on intermediate financial accounting suggest that students benefit incrementally from multiple attempts at the formative assessment with optimal performance achieved at 7 attempts from a total of 10 opportunities. However, students also highlighted that the additional workload to participate in continuous formative assessment presented a major participatory constraint. The results of this study are consistent with the proposition that formative assessment improves students’ academic performance, but student perceptions on the benefits of formative assessment differ, particularly students with prior accounting knowledge and international students who appeared more receptive to formative assessment and feedback compared with domestic students.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46299862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-21DOI: 10.1080/09639284.2022.2089047
H. Viviers, Rikus Ruben De Villiers, N. van der Merwe
ABSTRACT This study measures the levels of self-efficacy beliefs to determine how this correlates with academic success in introductory tertiary accounting within a South African context. Also, self-efficacy beliefs are compared to determine if significant differences exist based on gender, academic language, type of study funding and different professional programmes studied. The study applies social cognitive theory and gathers quantitative data using questionnaires with statistical analysis to determine self-efficacy belief levels in a first-year accounting module. The means of several variables were compared via t-tests or ANOVAs. Hereafter, regression analysis was applied to determine if self-efficacy beliefs significantly impact academic performance. Findings indicate that most first-year accounting students felt confident in their self-efficacy beliefs. Significant differences were observed in students’ self-efficacy beliefs based on gender, academic language and type of programme studied, but not based on type of study funding. Several self-efficacy beliefs correlated significantly with academic performance, though differences were observed for different types of programmes. As limited consideration of the impact of self-efficacy beliefs within the discipline of accounting prevails in the literature, and even less so in South Africa, the study serves to enhance accounting educators’ understanding on how self-efficacy beliefs impact academic performance at the first-year level.
{"title":"The impact of self-efficacy beliefs on first-year accounting students’ performance: a South African perspective","authors":"H. Viviers, Rikus Ruben De Villiers, N. van der Merwe","doi":"10.1080/09639284.2022.2089047","DOIUrl":"https://doi.org/10.1080/09639284.2022.2089047","url":null,"abstract":"ABSTRACT This study measures the levels of self-efficacy beliefs to determine how this correlates with academic success in introductory tertiary accounting within a South African context. Also, self-efficacy beliefs are compared to determine if significant differences exist based on gender, academic language, type of study funding and different professional programmes studied. The study applies social cognitive theory and gathers quantitative data using questionnaires with statistical analysis to determine self-efficacy belief levels in a first-year accounting module. The means of several variables were compared via t-tests or ANOVAs. Hereafter, regression analysis was applied to determine if self-efficacy beliefs significantly impact academic performance. Findings indicate that most first-year accounting students felt confident in their self-efficacy beliefs. Significant differences were observed in students’ self-efficacy beliefs based on gender, academic language and type of programme studied, but not based on type of study funding. Several self-efficacy beliefs correlated significantly with academic performance, though differences were observed for different types of programmes. As limited consideration of the impact of self-efficacy beliefs within the discipline of accounting prevails in the literature, and even less so in South Africa, the study serves to enhance accounting educators’ understanding on how self-efficacy beliefs impact academic performance at the first-year level.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2022-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46537850","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-16DOI: 10.1080/09639284.2022.2088241
Luciano Bastos de Carvalho, J. D. O. Neto
ABSTRACT New technologies shape the market by requiring hybrid skills for accounting professionals. Serious games may help to prepare students by cultivating these skills. However, an improper game application may disrupt students’ skill development. A guide is necessary to avoid a disruptive scenario by making serious games a proper teaching methodology to ensure desired learning outcomes. Thus, this research aims to structure a valid holistic framework by integrating game-based learning, the theory of planned behavior, and experiential learning theory to potentialize the benefits of games and minimize their risks. The objective was achieved by designing a framework proposal and validating it with arguments from modern validation theory. This research shows the benefits of serious games and contributes to the accounting education field by adding a new validated framework that guides educators to explore the development of students’ hybrid skills.
{"title":"Serious games may shape the future of accounting education by exploring hybrid skills","authors":"Luciano Bastos de Carvalho, J. D. O. Neto","doi":"10.1080/09639284.2022.2088241","DOIUrl":"https://doi.org/10.1080/09639284.2022.2088241","url":null,"abstract":"ABSTRACT\u0000 New technologies shape the market by requiring hybrid skills for accounting professionals. Serious games may help to prepare students by cultivating these skills. However, an improper game application may disrupt students’ skill development. A guide is necessary to avoid a disruptive scenario by making serious games a proper teaching methodology to ensure desired learning outcomes. Thus, this research aims to structure a valid holistic framework by integrating game-based learning, the theory of planned behavior, and experiential learning theory to potentialize the benefits of games and minimize their risks. The objective was achieved by designing a framework proposal and validating it with arguments from modern validation theory. This research shows the benefits of serious games and contributes to the accounting education field by adding a new validated framework that guides educators to explore the development of students’ hybrid skills.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"1 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2022-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42863272","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-12DOI: 10.1080/09639284.2022.2063691
A. Duff, I. Lubbe, Philippa Hancock, N. Marriott
ABSTRACT The relationship between teaching and research in the modern university has been the subject of vigorous scholarly enquiry in the education literature for several decades. Few international comparative studies are reported in the literature. This study compares and discusses the teaching–research nexus (TRN) in accounting in three international regions: the UK and Ireland (UKI); Australia and New Zealand (ANZ); and South Africa (SA). The purpose of this study is to provide evidence of that the TRN empirical model operates in the different regions, and more so to describe the TRN that remains challenging for the accounting academic profession globally. Positive synergies from the TRN are evident in all jurisdictions in this study but are largely ignored by academic institutions and professional accounting bodies (PABs) that influence the university accounting curriculum. Formal government research assessment measures, coupled by PABs pressures, result in accounting becoming more a teaching-led rather than research-informed academic discipline. This has implications for: the status of accounting academics; the public perception of the professional standing of accounting in society; and the learning experiences of accounting students.
{"title":"Measuring accounting educators’ views on the teaching–research nexus (TRN): an international comparative study","authors":"A. Duff, I. Lubbe, Philippa Hancock, N. Marriott","doi":"10.1080/09639284.2022.2063691","DOIUrl":"https://doi.org/10.1080/09639284.2022.2063691","url":null,"abstract":"ABSTRACT The relationship between teaching and research in the modern university has been the subject of vigorous scholarly enquiry in the education literature for several decades. Few international comparative studies are reported in the literature. This study compares and discusses the teaching–research nexus (TRN) in accounting in three international regions: the UK and Ireland (UKI); Australia and New Zealand (ANZ); and South Africa (SA). The purpose of this study is to provide evidence of that the TRN empirical model operates in the different regions, and more so to describe the TRN that remains challenging for the accounting academic profession globally. Positive synergies from the TRN are evident in all jurisdictions in this study but are largely ignored by academic institutions and professional accounting bodies (PABs) that influence the university accounting curriculum. Formal government research assessment measures, coupled by PABs pressures, result in accounting becoming more a teaching-led rather than research-informed academic discipline. This has implications for: the status of accounting academics; the public perception of the professional standing of accounting in society; and the learning experiences of accounting students.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"382 - 408"},"PeriodicalIF":3.2,"publicationDate":"2022-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43256396","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-31DOI: 10.1080/09639284.2022.2081813
S. Azzali, Tatiana Mazza, Veronica Tibiletti
ABSTRACT This study investigates the effects of student engagement and rapidity of completing exams on student performance before and during the first wave of COVID-19 in March 2020, examining the effect of the shift from face-to-face to online teaching and exams in a Master’s in Business Administration degree at a university in Italy. Prior literature mainly finds that student marks benefit from student engagement, but it has been unclear how COVID-19 affected this link. We find that COVID-19 reduced this benefit in the short term. Prior literature also finds that student performance benefits from passing the exam at the earliest opportunity but the effect of COVID-19-related changes on this remains unclear. We find that the link between higher exam marks and rapidity of completing exams was strengthened by COVID-19. The research contributes to the debate on costs and benefits of COVID-19 on accounting education quality. It confirms that there are disadvantages, in terms of the lower efficacy of student engagement, and advantages, in terms of higher marks from more rapid academic progress.
{"title":"Student engagement and performance: evidence from the first wave of COVID-19 in Italy","authors":"S. Azzali, Tatiana Mazza, Veronica Tibiletti","doi":"10.1080/09639284.2022.2081813","DOIUrl":"https://doi.org/10.1080/09639284.2022.2081813","url":null,"abstract":"ABSTRACT This study investigates the effects of student engagement and rapidity of completing exams on student performance before and during the first wave of COVID-19 in March 2020, examining the effect of the shift from face-to-face to online teaching and exams in a Master’s in Business Administration degree at a university in Italy. Prior literature mainly finds that student marks benefit from student engagement, but it has been unclear how COVID-19 affected this link. We find that COVID-19 reduced this benefit in the short term. Prior literature also finds that student performance benefits from passing the exam at the earliest opportunity but the effect of COVID-19-related changes on this remains unclear. We find that the link between higher exam marks and rapidity of completing exams was strengthened by COVID-19. The research contributes to the debate on costs and benefits of COVID-19 on accounting education quality. It confirms that there are disadvantages, in terms of the lower efficacy of student engagement, and advantages, in terms of higher marks from more rapid academic progress.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"479 - 500"},"PeriodicalIF":3.2,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44316269","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-30DOI: 10.1080/09639284.2022.2076565
Steven Dellaportas, P. Stevenson-Clarke, M. Joshi, Teresa De Fazio
ABSTRACT This study explores the extent to which a unique and disruptive experience (a field trip to a prison) combined with reflective writing resulted in transformative learning by students enrolled in an accounting ethics course. Students were provided with clearly defined steps (‘prompts’) designed to encourage them to think logically and to reflect upon their experience, with student narratives collected before, and following the field trip. Analysis of these narratives reveals evidence of transformative learning in that students articulated not just the content of learning but changes in their perspectives of accounting practice, white-collar offenders and what it should mean to be a professional accountant.
{"title":"Reflective practice and learning in accounting education","authors":"Steven Dellaportas, P. Stevenson-Clarke, M. Joshi, Teresa De Fazio","doi":"10.1080/09639284.2022.2076565","DOIUrl":"https://doi.org/10.1080/09639284.2022.2076565","url":null,"abstract":"ABSTRACT This study explores the extent to which a unique and disruptive experience (a field trip to a prison) combined with reflective writing resulted in transformative learning by students enrolled in an accounting ethics course. Students were provided with clearly defined steps (‘prompts’) designed to encourage them to think logically and to reflect upon their experience, with student narratives collected before, and following the field trip. Analysis of these narratives reveals evidence of transformative learning in that students articulated not just the content of learning but changes in their perspectives of accounting practice, white-collar offenders and what it should mean to be a professional accountant.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"355 - 381"},"PeriodicalIF":3.2,"publicationDate":"2022-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46704485","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-25DOI: 10.1080/09639284.2022.2076564
J. Oben, A. van Rooyen
ABSTRACT The extended social cognitive career theory (SCCT) suggests that career intentions are influenced by person inputs, background contextual affordances, learning experiences, self-efficacy expectations and outcome expectations, as well as satisfaction and well-being in academic and work settings. The main purpose of the current study was to examine the career intentions of South African high school learners towards a career in the accounting field. Using proportionate stratified random sampling, 305 learners from eight high schools in a rural community were surveyed. Respondents’ intentions to pursue a career in accounting were significantly positively correlated with self-efficacy expectations and outcome expectations. Work satisfaction, earning potential, self-efficacy expectations, personal interest, Accounting being offered as a subject and having a family member in the accounting field are factors influencing participants’ career choice. Recommendations are made that could assist in better-informed career decision-making, guidance and support for learners who wish to pursue a career in the accounting field.
{"title":"Social cognitive career theory and rural high school learners’ intentions to pursue an accounting career","authors":"J. Oben, A. van Rooyen","doi":"10.1080/09639284.2022.2076564","DOIUrl":"https://doi.org/10.1080/09639284.2022.2076564","url":null,"abstract":"ABSTRACT The extended social cognitive career theory (SCCT) suggests that career intentions are influenced by person inputs, background contextual affordances, learning experiences, self-efficacy expectations and outcome expectations, as well as satisfaction and well-being in academic and work settings. The main purpose of the current study was to examine the career intentions of South African high school learners towards a career in the accounting field. Using proportionate stratified random sampling, 305 learners from eight high schools in a rural community were surveyed. Respondents’ intentions to pursue a career in accounting were significantly positively correlated with self-efficacy expectations and outcome expectations. Work satisfaction, earning potential, self-efficacy expectations, personal interest, Accounting being offered as a subject and having a family member in the accounting field are factors influencing participants’ career choice. Recommendations are made that could assist in better-informed career decision-making, guidance and support for learners who wish to pursue a career in the accounting field.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"445 - 478"},"PeriodicalIF":3.2,"publicationDate":"2022-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47719263","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-13DOI: 10.1080/09639284.2022.2075707
Seedwell T. M. Sithole, Guang Ran, Paul A. De Lange, M. Tharapos, B. O'Connell, Nicola J. Beatson
ABSTRACT This study introduces data mining methods to accounting education scholarship to explore the relationship between accounting students’ current academic performance (grades), demographic information, pre-university entrance scores and predicted academic performance. It adopts a C4.5 classification algorithm based on decision-tree analysis to examine 640 accounting students enrolled in an undergraduate accounting program at an Australian university. A significant contribution of this study is improved prediction of academic performance and identification of characteristics of students deemed to be at risk. By partitioning students into sub-groups based on tertiary entrance scores and employing clustering of study units, this study facilitates a more nuanced understanding of predictor attributes. Key findings were the dominance of a cluster of second year units in predicting students’ later academic performance; that gender did not influence performance; and that performance in first year at university, rather than secondary school grades, was the most important predictor of subsequent academic performance.
{"title":"Data mining: will first-year results predict the likelihood of completing subsequent units in accounting programs?","authors":"Seedwell T. M. Sithole, Guang Ran, Paul A. De Lange, M. Tharapos, B. O'Connell, Nicola J. Beatson","doi":"10.1080/09639284.2022.2075707","DOIUrl":"https://doi.org/10.1080/09639284.2022.2075707","url":null,"abstract":"ABSTRACT This study introduces data mining methods to accounting education scholarship to explore the relationship between accounting students’ current academic performance (grades), demographic information, pre-university entrance scores and predicted academic performance. It adopts a C4.5 classification algorithm based on decision-tree analysis to examine 640 accounting students enrolled in an undergraduate accounting program at an Australian university. A significant contribution of this study is improved prediction of academic performance and identification of characteristics of students deemed to be at risk. By partitioning students into sub-groups based on tertiary entrance scores and employing clustering of study units, this study facilitates a more nuanced understanding of predictor attributes. Key findings were the dominance of a cluster of second year units in predicting students’ later academic performance; that gender did not influence performance; and that performance in first year at university, rather than secondary school grades, was the most important predictor of subsequent academic performance.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"409 - 444"},"PeriodicalIF":3.2,"publicationDate":"2022-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47972926","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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