Accounting Students' Attributes and Performance: Some Empirical Evidence on General Education.

Abstract This study reports the results of an analysis of relationships between candidate attributes, including curricular variables, and performances of 633 candidates taking the Uniform Final Examination (UFE) for Chartered Accountants for the first time in September 1984 in Quebec, Canada. Findings Indicate that semester credit hours completed in general education, GPA in accounting and business courses, and in the degree program have positive and statistically significant association with examination performance. Attributes providing no evidence of significant association with examination performance include candidates' age, sex, work experience, GPA in general education courses, and credit hours completed in accounting, business, and in the overall degree program.