Abstract This paper shares similarities with the Carpenter et al. (1993) study into the effects of race, gender and expectations as they relate to performance in accounting courses. The sample consists of students of different racial origins from the Asia Pacific Region undertaking a management accounting course at a New Zealand university. The hypotheses were tested using Spearman's model of academic ability. After controlling for academic ability, there was no evidence of gender or racial differences in examination performance and self-concept in management accounting.
Keef et al. (1997) studied this question.