Secondary-Level Study of Accounting and Subsequent Performance in the First College Course.
比较了高中修过会计与未修过的学生在大学第一门会计课程中的考试成绩和辍学行为，发现两组整体成绩无差异，但高中修过者早期成绩更高、后期更低，辍学率无差异但辍学时间更晚。
Abstract ABSTRACT: This paper compares students who studied accounting in high school (Group I) to those students who did not (Group II). Two questions were addressed. First, do Group I students outperform Group II students in the first college-level accounting course? Second, what impact does prior accounting education have on dropout behavior from the first college-level course? Data were compiled for 498 students enrolled in elementary financial accounting. The first question was addressed by performing an analysis of covariance with repeated measures on examination scores. Vocabulary and quantitative skills scores were used as the covariates. The second question was evaluated by analysis of total drop-outs and drop-out patterns. Overall, Group I students performed no differently on examinations than those in Group II. While they scored higher on early examinations, they scored less well later. There was no difference in drop-out rate, although Group I students tended to drop later in the semester.