What question did this study set out to answer?

The research aims to determine if prior college-level accounting exposure affects students' performance in MBA financial accounting courses.

June 15, 2026

College-Level Exposure to Accounting Study and Its Effect on Student Performance in the First MBA-Level Financial Accounting Course.

Key Points

The research aims to determine if prior college-level accounting exposure affects students' performance in MBA financial accounting courses.
Utilized the Mann-Whitney test to compare examination scores among students
Involved a sample of 90 students
Addressed performance differences based on college-level accounting exposure
Students with prior accounting exposure scored better than those without it
The performance gap between groups decreased as the course progressed
Amount of accounting exposure did not impact performance for those with prior exposure

Abstract

Abstract This study investigates the effects of college-level exposure to accounting on student performance in the first MBA-level financial accounting course. Two research questions were addressed. First, do students with some college-level study of accounting perform better in their MBA-level financial accounting course than those without any such exposure to accounting? Second, for those who are exposed to some accounting study in college, does the amount of exposure have any effect on their performance? Both questions were addressed by using the Mann-Whitney as the primary test on the comparison of examination scores of 90 students. Results of the study indicate that although students with prior exposure performed better than those without any exposure, the gap between the examination scores of the two groups narrowed somewhat as the course progressed. For those with exposure, amount of exposure was not found to be a factor in their performance.

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