| Abstract: | This article updates the results of an ongoing, longitudinal study on characteristics of accounting students, conducted by the Federation of Schools of Accountancy (FSA). The annual survey measures many attributes of accounting seniors and masters students, including student quality, provenance, future educational plans, career plans, plans for professional certification, extra-curricular involvement, attitude toward the accounting profession, attitude toward learning, attitude toward the 150-hour requirement, and various demographic dimensions. Subjects included 2,512 and 1,507 seniors, and 969 and 670 masters students, at 39 and 27 FSA schools, in the years 1993 and 1994, respectively. Results of these surveys, which appear in a comparative format below, have implications for many currently debated topics in accounting education. Results of the 1991 and 1992 surveys appearing in the spring 1992 and fall 1993 issues of the Journal of Accounting Education (Vol. 10, pp, 25–37 and Vol. 11, pp. 211–225), respectively. |
