Comparative evidence about the verbal and analytical aptitude of accounting students |
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Authors: | Rita Hartung Cheng Georgia Saemann |
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Institution: | University of Wisconsin-Milwaukee USA |
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Abstract: | Concern over the declining quality of accounting students has led to widespread changes in accounting education. Yet, surprisingly little evidence exists to indicate that we can draw better students by changing curricula and teaching methodologies. This study adds to the rather small sampling of work on the relative quality of accounting majors. It focuses on the retention and attraction of high quality students with both analytical and verbal skills. The results show that the accounting major attracted and retained top students from the University. Students who chose an accounting major, however, tended to be stronger in analytical than verbal skills and this gap widened with attrition. Analytical skills related more strongly than verbal to performance in the introductory accounting course, although verbal skills became more important in more advanced coursework. |
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