Gender and Performance in Accounting Courses During and After Shock Periods

Abstract

Female students comprise a significant number of the accounting student population at four-year institutions. Likewise, a significant number of students have chosen to enroll and earn associate degrees at a community college, and subsequently transfer to a four-year college or university. According to the National Center for Education Statistics, more than half of the students enrolled in two-year institutions were female. Moreover, 57% of college students in the United States are females. This study provides empirical evidence on the interaction between gender and transfer versus native accounting students in their academic performance during and after shock periods. According to the literature, the shock period includes two semesters after a two-year college student transfers to a four-year college. The results of this study indicate that female and male transfer students do not perform equally in their accounting courses compared to their native counterparts, that is, male transfer students in accounting performed worse than female transfer students and native students (male and female) both during and after the “shock” period. These findings may have practical implications for administrators and accounting departments since male transfer students appear to need more assistance to absorb transfer shock when they join four-year colleges and possibly even after their first year at the four-year institution.

Citation

Nouri, H. and Domingo, M.S. (2019), "Gender and Performance in Accounting Courses During and After Shock Periods", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 23), Emerald Publishing Limited, Leeds, pp. 47-66. https://doi.org/10.1108/S1085-462220190000023003