College of Business {College of Business}

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Prerequisite Change and Its Effect on Intermediate Accounting Performance

Directory : Faculty : Intellectual Contributions

Intellectual Contribution by Jiunn Huang

Contribution Title

Prerequisite Change and Its Effect on Intermediate Accounting Performance

Publication

Journal of Education for Business

Co-author

John O'Shaughnessy, Robin Wagner

Year

2005

Description

ABSTRACT. As of Fall 1996, San Francisco State University changed its introductory financial accounting course to focus on a "user's" perspective, de-emphasizing the accounting cycle. Anticipating that these changes could impair subsequent performance, the Department of Accounting instituted a new prerequisite for intermediate accounting: Students would have to pass either a pretest or a one-unit course focusing on the accounting cycle. In this study, the authors analyze the effectiveness of the screening/remedial system and concurrent effects on performance. They found that students who passed the pretest or accounting cycle class received significantly better grades in intermediate accounting than did students who failed either the pretest or the one-unit course and than students who did not take either the pretest or the one-unit class. This finding implies that this form of pretest/remedial course screen would be effective in similar universities in which a large percentage of accounting majors take introductory financial accounting at a community college.

Complete Citation

"Prerequisite Change and Its Effect on Intermediate Accounting Performance" (with John O'Shaughnessy and Robin Wagner) Journal of Education for Business, forthcoming.

Website

http://www.heldref.org

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