Introductory Accounting Objectives and Intermediate Accounting Performance.

Abstract This paper presents the results of a study conducted to identify and measure achievement of four educational objectives for introductory accounting and to analyze the importance of the objectives, in conjunction with other control variables, as predictors of intermediate accounting performance. Results tended to support the hypothesis regarding the usefulness of knowledge of achievement of specific introductory accounting objectives in predicting intermediate accounting performance. In addition, general ability and demographic control variables were shown to have significant explanatory impact. Generalizable conclusions were not reached concerning the relative importance of specific introductory accounting objectives.