Abstract This study hypothesizes that success in graduate-level financial accounting depends on previous exposure to accounting or financial ideas and concepts, and that such exposure can be acquired from three sources: (1) prior undergraduate accounting course work, (2) work experience in an accounting or finance position, and (3) independent reading of business or financial publications. Correlation and regression test results show that, after controlling for general academic ability, grades in graduate accounting are predicted by work experience and reading frequency, but not by prior accounting course work. implications of the findings are discussed.
O. Douglas Moses (Tue,) studied this question.