The Importance of Performance in Intermediate Accounting I on Performance in a Subsequent Accounting Course

Abstract

The purpose of the research is to generate empirical evidence on the determinants of performance in accounting courses. With respect to performance, the academy is rife with anecdotal evidence. Our primary interest area was the influence of performance in Intermediate Accounting I on student performance in Intermediate Accounting II. Of the 108 accounting majors in the sample, 53 (55) took a user-approach (preparer-approach) introductory sequence. The results indicate that the students’ average performance in Intermediate Accounting I explained approximately 50 percent of the variation in test scores in Intermediate Accounting II.