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Many studies have looked at the overall academic performance of students, but a much smaller number have examined performance in accounting courses. The majority of the studies that have looked at performance in accounting courses have focused on the first college-level accounting course.
This study looks at factors that affect academic performance in Intermediate Accounting I, typically the first financial accounting course designed to be taken by those students who have chosen to major in accounting. By determining factors that affect student success in this “gateway” course for accounting majors, we can design more effective teaching strategies within the accounting curriculum, particularly in the Intermediate I classroom. In addition, the results of this study may help accounting departments better identify students from the first college-level accounting course that hold potential for attaining success in the accounting major.