On the Use of Entry Requirements for Undergraduate Accounting Programs.
密苏里大学哥伦比亚分校会计系因招生过多而设定了2.60的GPA入学门槛，五年后招生减少30-35%。研究分析了400名学生的11个变量，发现入学GPA是后续学业表现的最佳预测指标，对转学生等其他因素也有参考价值。
Abstract ABSTRACT: In response to ever-increasing enrollments, the accounting faculty of the University of Missouri-Columbia (UMC) instituted a 2.60 overall grade-point average (GPA) requirement for entry into its undergraduate curriculum. This standard has now been in effect for approximately five years and has had the expected result of decreasing enrollments by 30-35 percent. However, questions about the equity of the standard have been raised, especially regarding transfer and nontransfer students. To address these issues, the relationships between 11 independent variables and the subsequent performance of 400 UMC undergraduate accounting students were studied. The results indicate that entering GPA is the single best predictor of subsequent academic performance, although certain other factors (especially in the case of transfer students) also appear to be useful in this regard.