TY  - CHAP
AB  - Abstract Using data from a mid-west public university, this study examines the determinants of students’ repeating the first college-level accounting course. More than 600 students are included in the study. The results show that three factors (cumulative college grade point average, intention to major in accounting, and students’ motivation and determination) are significant in explaining students’ repeating of the course. The study provides evidence that the repeating students are more likely to be the students with prior high school accounting education. The study identifies that repeating is not due to a student failing the course but rather that repeating is more likely to be an individual decision when the student is not satisfied with the grade he/she gets, either because he/she self-screens out of business school, or decides to repeat the course to stay in their business major. Finally, the study shows that there is little evidence of grade improvement when a student repeats the first college-level accounting course.
VL  - 22
SN  - 978-1-78756-540-1, 978-1-78756-539-5/1085-4622
DO  - 10.1108/S1085-462220190000022004
UR  - https://doi.org/10.1108/S1085-462220190000022004
AU  - Xiang Meifang
AU  - Hinchliffe Sarah
ED  - Thomas G. Calderon
PY  - 2019
Y1  - 2019/01/01
TI  - Determinants of Students’ Repeating the First College-level Accounting Course
T2  - Advances in Accounting Education: Teaching and Curriculum Innovations
T3  - Advances in Accounting Education
PB  - Emerald Publishing Limited
SP  - 71
EP  - 88
Y2  - 2024/04/24
ER  -