The Effect of Experiential Accounting Work Experience on Student Performance in Intermediate Accounting Courses

Doug Laufer, Larry Watkins


"The ability to develop criteria to assess a student's likelihood of success in the accounting curriculum is important Most accounting departments are faced with increasing enrollments and a shortage of terminally qualified faculty. In an effort to address the ensuing resource dilemma accounting programs have recognized the need to establish selective admission and retention policies.* Experiential learning has long been recognized as an effective approach to aid in the transmission and application of knowledge. Experiential learning methods are defined to include work experience, internships, and cooperative programs. If the experiential learning methodology enhances the performance of students, then accounting related work experience, internships, and Cooperative programs will help contribute to the success of the students. Accordingly, the effect of a student’s work experience on the probability of success in the study of accounting is an important issue. The purpose of this study is to evaluate work experience as a quantitative predictor of the likelihood of a student’s success in Intermediate Accounting. To the extent the study results yield statistically valid quantitative evidence, which prove an ability to discriminate between potentially successful and unsuccessful students, a more efficient utilization of resources allocated to accounting curriculum can occur. "

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