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March 18, 2026The Accounting Review

Introductory Accounting Objectives and Intermediate Accounting Performance.

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Authors

AFAlbert H. FrakesAndrews UniversityJSJay M. Smith

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Overview

Measures introductory accounting objectives' role in predicting performance in intermediate accounting, indicating significant contributing factors.

Key Points

  • This research aims to identify and measure specific educational objectives of introductory accounting and their relation to intermediate performance.
  • Conducted analysis of achievement of four accounting objectives
  • Measured the impact of control variables including general ability and demographics
  • Explored the predictive validity of introductory objectives on intermediate performance
  • Support for the hypothesis that introductory objectives predict intermediate accounting performance
  • Significant impact of general ability and demographic variables on performance
  • Inconclusive results on the importance of specific accounting objectives

Cite This Study

Frakes et al. (1977) studied this question.

synapsesocial.com/papers/69ba420a4e9516ffd37a1f40https://doi.org/10.2308/tar-4493661
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Association Between Course Objectives and Grading Methods in Introductory Accounting Courses.1998
  2. 2Predicting Early Success in Intermediate Accounting: The Influence of Entry Examination and GPA.1984
  3. 3Experiment in Modularized Learning for Intermediate Accounting.1974
  4. 4Determinants of Student Performance in Accounting Principles I and II.1991 · 1 citations
  5. 5Current Approaches to Teaching Intermediate Accounting.1997