The Effects of Secondary School Accounting Education on University Accounting Performance—A Canadian Experience*

Abstract. This study examined the impact of high school accounting education on students' performance in the first financial accounting course at a Canadian university, specifically the differential impact of different degrees of exposure to high school accounting (i.e., number of courses taken) and the type of courses (i.e., OAC) versus non-OAC courses) on the students' performance. The results strongly suggest that previous experience in accounting has a significantly positive relationship with students' performance in the first university accounting course. Although the results show that there is a significant positive correlation between performance and the number of accounting courses taken in high school, the results also indicate no significant difference in performance between students who have taken one or two courses. When controlling for the type of courses taken in high school, the results suggest that OAC students perform significantly better than non-OAC students. The results reported in this study may have important implications for university curricula policy makers. Résumé. Les auteurs examinent l'incidence de la formation en comptabilité des étudiants de niveau collégial sur leur succès dans le premier cours de comptabilité financière qu'ils suivent dans une université canadienne, et plus précisément la variation de cette incidence selon la mesure dans laquelle ils sont exposés à la comptabilité dans leurs études collégiales (en termes de nombre de cours suivis) et la nature des cours qu'ils suivent (selon que ces cours appartiennent ou non à la catégorie des Ontario Academic Courses (OAC)). Les résultats donnent toutes les raisons de croire que l'expérience préalable en comptabilité a une relation positive significative avec le succès des étudiants dans leur premier cours universitaire de comptabilité. Bien que l'étude aboutisse à la conclusion qu'il existe une corrélation positive significative entre le succès et le nombre de cours de comptabilité suivis au niveau collégial, les résultats n'indiquent aucune différence significative dans le succès des étudiants, selon qu'ils ont suivi un ou deux cours. Selon les résultats de l'analyse, les étudiants ayant suivi des cours appartenant à la catégorie des OAC réussissent beaucoup mieux que ceux qui ont suivi des cours n'appartenant pas à cette catégorie. Les constatations des auteurs pourraient avoir des répercussions majeures sur la conception des programmes universitaires.     

MARKET VALUES ESTIMATES OF QUANTITATIVE AND QUALITATIVE ATTRIBUTES OF HOUSES

A survey of a sample of homeowners in a North Carolina County provided twenty-two variables indicating qualitative aspects of housing. In addition, information about quantitative characteristics was obtained. Aggregate measures of residential quality associated with individual housing units were derived by using factor analysis. Market values of housing attributes were estimated by regressing values of housing units on measures of quantitative and qualitative characteristics of housing.     

WIFE'S EMPLOYMENT—ITS INFLUENCE ON MAJOR FAMILY EXPENDITURES

This study was undertaken to examine the influence of wife's employment on major family expenditures. Tobit analysis of data from the 1972–73 Consumer Expenditure Surveys found no relationship between wife's employment and outlays on twelve categories of expenditures. Family income had the greatest overall influence on the expenditure categories examined. Therefore, it appears that the absolute amount of income was more important than its sources in determining expenditures.     

EFFECT OF FIBRE CONTENT AND METHOD OF APPLICATION OF SELECTED INTERFACINGS ON PERFORMANCE OF GARMENTS AFTER REPEATED LAUNDERING

The purpose of the study was to investigate the effect of fibre content and method of application of selected interfacing fabrics on appearance of garments after repeated laundering. Experimental fabrics were three interfacings of 100% polyester sew-in, 100% rayon and 100% polyester fusible, and two white fashion fabrics of polyester/cotton durable press treated and 100% cotton. Thirty blouses were constructed and divided into six groups representing six combinations of fashion and interfacing fabrics. Evaluation methods included appearance, dimensional stability and stiffness. Data were statistically analysed using t tests and Pearson rank order correlation coefficient. Results showed that method of applying interfacing fabrics had a significant effect on appearance of the combined fashion and interfacing fabrics. Sew-in method resulted in satisfactory appearance throughout repeated laundering for polyester/cotton DP fabric. Deterioration of adhesive resin of fusible interfacings in the laundering process resulted in significant shrinkage and poor appearance. Also, relationship was found between per cent shrinkage and appearance ratings indicating that as per cent shrinkage increased, appearance ratings decreased. Effect of fibre content of interfacings on appearance was not significant. However, interfacing fabrics were found to be the major contributor to shrinkage of composite fabric and not the fashion fabrics. Poor appearance of fusible interfacings was related also to per cent loss of stiffness.     

Functional forms of household expenditure patterns in the United States

Engel curve analyses of six major categories of expenditures are presented. Data for U.S. consumer units are from the 1989 Consumer Expenditure Survey. Six different functional forms for each of the six expenditure categories were compared and the form with the best fit between permanent income, as derived from an instrumental variable approach, and expenditure was selected for each expenditure category. Regressions of each expenditure with permanent income and selected household characteristics are discussed.     

Children's contributions to household activities in single-parent and two-parent families

Differences in children's contributions to total household work, food preparation, dishwashing, shopping, housecleaning, and the maintenance of home, yard, car and pets were examined. Differences due to the impact of age and sex of the child as well as the employment status of the homemaker were also analysed.     

SENSITIVITY OF WOMEN'S LABOUR FORCE PARTICIPATION TO THEIR PERCEIVED HEALTH CONDITION

This paper examines the impact of the perceived health status of married women on their supply of labour to the market. Controlling for other sociodemographic factors, women who viewed their health condition to be unsatisfactory worked almost 4 weeks less per year than women who perceived their health to be extremely satisfactory. Implications of the study are discussed.     

EDUCATION AND AGE AS RELATED TO ATTITUDES TOWARD FEMINISM AND CONSUMERISM

The findings of multivariate analysis of variance indicate that women with high school education or more were more supportive of feminist and consumerist ideology and of consumer activism than were subjects with less than high school education. Women 30–40 years old tended to be more supportive of feminist and consumerist issues, but less supportive of an activist consumer movement than younger women tended to be. The absence of significant interaction indicated that these attitudes were found for subjects grouped according to age regardless of subjects' level of education and vice versa.