Academic journal article Global Perspectives on Accounting Education

How Do Transfer Students in Accounting Compare Academically to "Native" Students?

Academic journal article Global Perspectives on Accounting Education

How Do Transfer Students in Accounting Compare Academically to "Native" Students?

Article excerpt

INTRODUCTION

Community colleges have provided a growing number of students an alternative means to pursue their goals in higher education. Due to increasing costs at four-year institutions or ineligibility to meet admission requirements, many students have opted to complete their first two years or less at a community college, and subsequently transfer to a four-year institution. Approximately thirty-five percent of students enrolled in institutions of higher learning attend twoyear community colleges in the United States (National Center of Education Statistics, 2013). A large number of these students eventually transfer from a community college to a four-year college or university in pursuit of a baccalaureate degree. For example, in the academic year 1995 to 1996, approximately 29% of students who began at a community college ultimately transferred to a fouryear college or university (Wirt et al., 2003). In accounting education specifically, more than half of the students who fulfill the first course in accounting do so at community colleges, and approximately a quarter of the students who enter the accounting profession fulfill their initial accounting coursework at a community college (Accounting Education Change Commission, 1992). Additionally, the American Accounting Association (AAA) sponsored a report that included an analysis of the characteristics of students at two-year community colleges based on 2008 survey data from the National Postsecondary Student Aid Study (American Accounting Association, 2010). The AAA report indicated that approximately 40% of all students who reported a concentration in accounting were enrolled at two-year community colleges; 40.1% of accounting majors at two-year community colleges had plans to transfer to a four-year college or university; approximately 19% of all accounting majors at four-year colleges or universities earned at minimum some transfer credits (not necessarily in accounting) at a two-year community college; approximately 45% of all accounting majors at four-year colleges or universities have attended a two-year community college "at some point"; and 16.4% of all accounting majors at four-year colleges or universities have earned an associate's degree at a community college (American Accounting Association, 2010).

A diverse student body enhances the educational experience of campus communities. According to the American Association of Community Colleges, "[c]ommunity colleges are the gateway to postsecondary education for many minority, low income, and first-generation postsecondary education students" (American Association of Community Colleges, 2015). Transfer students, who attended two-year institutions prior to their transition to a four-year institution, add to the diversity of the campus student population at four-year institutions. Diversity in higher education signifies campus-based educational activities that involve students from all backgrounds (Garcia et al, 2001). The objective of these activities is to enrich the educational experience of all students (Garcia et al, 2001). For example, diversity can improve students' cognitive skills, their ability to negotiate differences, and their critical thinking skills by exposure to multiple perspectives (Garcia et al, 2001). Managing student diversity in higher education provides significant benefits not only to the students, but also to their institutions, communities, and broader society (Milem et al, 2005; Bledsoe et al, 2010). Because transfer students comprise a significant number of accounting students at four-year institutions, the question arises whether community colleges prepare accounting transfer students for the rigors of upper-level accounting courses in a four-year institution.

This study provides empirical data on the academic performance of accounting students enrolled at a liberal arts undergraduate college in the Northeast United States over a four-year period. The purpose of this study is to determine the academic performance of students who transfer from community colleges to an accounting program at a four-year institution, and how the academic performance of the transfer students compares to that of native students who fulfill all of their accounting course requirements at a four-year institution. …

Search by... Author
Show... All Results Primary Sources Peer-reviewed

Oops!

An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.