Kieso, Donald E.||Avery, Clarence G.
M.S. (Master of Science)
Department of Accountancy
Accounting--Study and teaching||Students, Transfer of
PURPOSE The major purpose of this investigation was to compare certain academic records of transfer and non-transfer undergraduate accounting majors at Northern Illinois University in order to determine hew transfer students in accounting fare academically at Northern Illinois University when compared to non-transfer accounting students. The source of academic information for both transfer and non-transfer students was official academic transcripts on file in the Office of the Registrar at Northern Illinois University. Over 1,800 transcripts were examined; of these, 1,200 were used in this study. METHODOLOGY In order to reach the conclusions submitted by this study many analyses were made. Because of the great quantity of data and the large number of comparisons and correlations which had to be performed, it was necessary to develop computer (IBM 1620, Fortran II) programs to process the data. First, the data had to be taken from the original source (i.e., transcripts) and processed down to a point where It could be coded on one IBM card per student. The computer then developed much of the summary data needed for the comparisons performed and the manual and mechanical computations of numerous correlations. RESULTS Some of the results of this study were: 1. No indicator of potential academic performance at exists for transfer students. 2. In general, transfer students achieve better grades in the second semester than they do in the first semester at N.I.U. 3. No indicator of potential academic performance at N.I.U. exists for non-transfer students. 4. The accounting grades transferred in are better than the grades received at N.I.U. by native students in the same courses. 5. Transfer students on the average receive poorer grades in accounting at N.I.U. than do native students. 6. The difference between transfer and non-transfer students' grade point averages seems to be narrowing. 7. Transferor schools vary in the quality of their transferred students. RECOMMENDATIONS This study suggests that the Department of Accountancy investigate the possibility of implementing these recommendations: 1. Continued co-operation and contact between accounting instructors and administrators at the junior college level and the Department of Accountancy at N.I.U. 2. Extending and up-dating this study periodically. 3. Expanding this study into other areas of information.
Donohue, Alan Gordon, "The academic accomplishments at Northern Illinois University of accounting transfer students relative to accounting non-transfers" (1967). Graduate Research Theses & Dissertations. 5279.
vii, 100 pages
Northern Illinois University
Rights Statement 2
NIU theses are protected by copyright. They may be viewed from Huskie Commons for any purpose, but reproduction or distribution in any format is prohibited without the written permission of the authors.