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Abstract: This New Zealand study examined whether prior accounting education at school had a positive effect on performance in the corresponding first‐level university course. The research question was tested using an ANCOVA. Proxies for academic ability were used as covariates so as to eliminate systematic bias in the samples. Prior study at the Bursary level carried a positive benefit. The findings were in agreement with the thesis that the level of conceptual accounting thought acquired at school, rather than the ability to manipulate figures in accordance with mechanical bookkeeping procedures, affected subsequent performance at university.
Keef et al. (Wed,) studied this question.