What question did this study set out to answer?

The research aims to identify factors influencing the performance of minority students in accounting coursework.

June 15, 2026

The Influence of Mathematical Skills and Other Factors on Minority Student Performance in Principles of Accounting.

WGWillie E. GistOhio University HGHarold Goedde BWBart H. WardOklahoma City University

Key Points

The research aims to identify factors influencing the performance of minority students in accounting coursework.
Analyzed factors such as admission-test results, calculus grades, and college GPA.
Examined the impact of demographic factors like gender and class standing.
Focused on performance metrics including a math pretest.
College GPA was identified as the most significant predictor of performance.
SAT score and calculus performance were also important factors.
Gender did not significantly affect minority student performance in accounting.

Abstract

Abstract Factors linked to success by minority students in accounting coursework should be of interest to those individuals responsible for admission, scholarships and other decisions concerning minority students. insight into the relative importance (or lack of importance) attributable to such measures as admission-test results, grades in algebra and calculus, cumulative college grade-point average, gender, major area of study, class standing and performance on a math pretest is provided. Among the factors studied, college GPA is the most important followed by SAT score and performance in calculus. Gender was not significant in explaining minority student performance in principles of accounting. The latter finding is consistent with recent studies of majority student populations (Buckless et al. 1991; Tyson 1989).

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