Exploring Student Responses Regarding Most Difficult Coursework Prior to Financial and Managerial Accounting

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Abstract

Student preparedness for successfully completing college courses in general and identifying student success factors for financial and managerial accounting courses have been topics covered in previous literature. This exploratory study surveys students regarding what they consider to be the most difficult college course taken prior to both financial and managerial accounting. In addition, students provide insight as to what made those courses difficult. Financial accounting student responses point to math, economics, and natural science courses as being the most difficult. Top factors affecting course difficulty are the professor, course content, and workload. Managerial accounting student responses point to accounting, math, and natural science courses as being the most difficult. Top factors affecting course difficulty are content, professor, and workload. Findings have potential use in determining course prerequisites and/or if critical thinking skills need to be emphasized within the first two accounting courses.

Author

• Brian N. Wilson, St Cloud State University