Performance Predictors in a Graduate Accounting Program

Abstract

We explore the validity of Graduate Management Admission Test (GMAT) scores and grade point averages (GPAs) for predicting comprehensive student performance in an accelerated-cohort masters of accountancy (MA) program from 2002 through 2009. We confirm findings of prior studies that graduate accounting student performance increases in GMAT scores and undergraduate GPAs; however, undergraduate GPA is significant only for U.S. students. International student performance is overwhelmingly explained by language ability, as measured by GMAT verbal and analytical writing scores. When performance is defined as job placement with a public accounting firm after graduation, we find no significant association between performance and either GMAT scores or undergraduate GPA. Additionally, the factors that are significantly associated with obtaining a job in public accounting differ for U.S. and international students. These findings may have implications for admission decisions and curriculum design of U.S. graduate accounting programs.

Citation

Grace, E.V. and Black, T.G. (2011), "Performance Predictors in a Graduate Accounting Program", Catanach, A.H. and Feldmann, D. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 12), Emerald Group Publishing Limited, Bingley, pp. 117-138. https://doi.org/10.1108/S1085-4622(2011)0000012008