The Effect of High School Accounting on the Selection of College Major, Performance, Satisfaction, and Retention

Abstract

The objective of this study is to examine the impact completion of a high school accounting course has on the selection of college major, academic performance in introductory accounting courses, satisfaction with one’s major, and retention. These relations are examined using data from a survey given to 208 students of various majors enrolled in the Paul College of Business and Economics at the University of New Hampshire. Multiple linear regression analyses were used to analyze the data. The results provide evidence of a significant positive relation between high school accounting and two variables: selection of college major, and performance in introduction to managerial accounting. The results also provide evidence consistent with a moderately significant relation between high school accounting and retention. The results do not show any significant relation between high school accounting and performance in introduction to financial accounting or major satisfaction. Overall, the results of this study contribute to a better understanding of the effect high school accounting can have on the development of future accounting professionals