The purpose of this paper is to evaluate the effect of various student
characteristics on their success in the first intermediate accounting course. A
large number of variables developed, in part, from numerous studies over the
past 25 years are examined. The variables are examined separately and in
combination, using the following framework: ability-related factors, preparationrelated
factors, motivation/dedication-related factors, time-related factors, and
innate personal/demographic characteristics.

After Pretest, demographic data, and final grade are collected, statistical tests (ttests,
ANOVA, regression-single and multiple) are performed to examine
relationships. Gradual model development using OLS regression allows
replication and updating of prior studies and development of a more complete,
yet concise, model of success in intermediate accounting.

The study finds that of the eight variables identified as potential indicators of
success in intermediate accounting I, only three are significant. The final model
includes the following three variables significant at a probability level less than
.05: college grade point average, grade in the first accounting principles course,
and age.