Accounting Student Characteristics From 2005–2010 Archival Transcript Data

Prior studies have investigated the characteristics of accounting students using survey data. The authors use archival transcript data to investigate some characteristics of accounting students at one institution, such as trend in graduation rates, distribution of male versus female students, and distribution of transfer versus native students. The authors found the grade from the first intermediate accounting class to be a reliable predictor of accounting student success at graduation. Gender and transfer status were not found to be strong predictors.