Spiraling Effect of Prior Knowledge in Accounting Studies

By Horace Ho.

Published by The Learner Collection

Format Price
Article: Print $US10.00
Article: Electronic $US5.00

This paper presents the findings of an empirical study on the determinants of student’s performance in a three-year accountancy degree program in Hong Kong, addressing the importance of prior knowledge. In addition to gender and age, the factors investigated include prior studies of accounting, English and mathematics at high school and university levels. The results indicate a significant impact of prior accounting knowledge in all years, with no significant effect being found for prior studies of English and mathematics, age and gender except that females outperform males in the third year. Moreover, prior study of accounting displays a spiraling effect emphasizing the importance of background knowledge of accounting in university study.

Keywords: Prior Knowledge, Accounting Studies

The International Journal of Learning, Volume 15, Issue 4, pp.25-30. Article: Print (Spiral Bound). Article: Electronic (PDF File; 515.632KB).

Dr Horace Ho

Senior Lecturer, Department of Accountancy and Law, Hong Kong Baptist University, Kowloon Tong, Kowloon, Hong Kong

Involved with teaching education for a number of years, a professional accountant with interests in accounting education, in particular the student learning process of accounting subjects.


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