Faculty Scholarship 1994 - Present

Impact of Taking Intermediate Financial Acctg Before Finance on Student Performance in Finance

This nine-year study of 299 students majoring in accounting and finance at a regional university examines the impact of students' completing the first intermediate financial accounting course prior to taking principles of finance course on their performance in the principle course. The study also examines the relationship between gender, GPA, and student major (accounting or finance) on performance in the principles course. The results indicate that students who completed the intermediate financial accounting course before taking the principles course performed significantly better in the principles course than those who took the intermediate financial accounting course either after or concurrently with the principles course. The results further indicate no statistically significant correlation between gender and performance in the principles course. There was a statistically significantly correlation between student GPA and their major performance in the principles course.