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The relationship between mathematics excellency and efficiency of accounting students

Zandi Pour Joopari, GholamReza and Shahabi, Alireza and Bagheri, Mojtaba (2012) The relationship between mathematics excellency and efficiency of accounting students. Journal of Modern Accounting and Auditing, 8 (10). pp. 1419-1427. ISSN 1548-6583

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Many organizations, educational institutes, and universities wish to identify efficient and high caliber applicants who could excel over the accounting discipline, while scholarships and admissions are still not offered. However, it is believed that undergraduate accounting students with majors in mathematics from pre-university institutes perform much better than those with arts or social sciences backgrounds. Therefore, this paper1 takes the mathematics perception level as well as pre-university’s cumulative grade point averages (CGPAs) as the main indicators of efficiency and better performance of undergraduate accounting students. In order to test the hypotheses, a multiple regression analysis has been used. By choosing all undergraduate accounting candidates, who had been admitted for academic calendars of 2009-2010 in four different universities (one public, two semi-publics, and one private university) and testing their mathematics excellency, as well as extracting their CGPAs, the authors find that students’ mathematical talents are high, and to a lower extent, the CGPAs will positively influence the performance in accounting courses.

Item Type: Article (Journal)
Additional Information: 6323/26790
Uncontrolled Keywords: scholarship, cumulative grade point average (CGPA), mathematical talents, accounting
Subjects: H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting. Bookkeeping
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Dr. GholamReza Zandi Pour Joopari
Date Deposited: 20 Nov 2012 15:28
Last Modified: 20 Nov 2012 15:29
URI: http://irep.iium.edu.my/id/eprint/26790

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