What does this research mean for the field?

An entry examination covering the basic accounting cycle and Principles-of-Accounting GPA are significant predictors of student performance in first-quarter Intermediate Accounting. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

To assess the correlation between student performance in Intermediate Accounting and entry examination scores and GPA.

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June 15, 2026

Predicting Early Success in Intermediate Accounting: The Influence of Entry Examination and GPA.

Key Points

To assess the correlation between student performance in Intermediate Accounting and entry examination scores and GPA.
Analyzed the correlation of first-quarter Intermediate Accounting performance with entry examination scores and GPA measures.
Considered instructor differences in performance outcomes.
Entry examination scores significantly predict student performance in Intermediate Accounting.
Both GPA measures are significant predictors, with Principles-of-Accounting GPA showing a stronger correlation than overall Freshman-Sophomore GPA.

Abstract

Abstract This paper reports the results of an empirical assessment of the correlation of student first-quarter Intermediate Accounting performance with score on an entry examination and two measures of grade-point average, while allowing for instructor differences. Results indicate that an entry examination covering the basic accounting cycle is a significant predictor of student performance. Both measures of GPA are also significant, although Principles-of-Accounting GPA exhibits a stronger correlation than does overall Freshman-Sophomore GPA.

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Predicting Early Success in Intermediate Accounting: The Influence of Entry Examination and GPA.

Key Points

Abstract

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