Quantifying the advantage of secondary mathematics study for accounting and finance undergraduates

Article


Alcock, Jamie, Cockcroft, Sophie and Finn, Frank. 2008. "Quantifying the advantage of secondary mathematics study for accounting and finance undergraduates." Accounting and Finance. 48 (5), pp. 697-718. https://doi.org/10.1111/j.1467-629x.2008.00261.x
Article Title

Quantifying the advantage of secondary mathematics study for accounting and finance undergraduates

ERA Journal ID19059
Article CategoryArticle
AuthorsAlcock, Jamie, Cockcroft, Sophie and Finn, Frank
Journal TitleAccounting and Finance
Journal Citation48 (5), pp. 697-718
Number of Pages22
YearDec 2008
PublisherJohn Wiley & Sons
Place of PublicationAustralia
ISSN0810-5391
1467-629X
Digital Object Identifier (DOI)https://doi.org/10.1111/j.1467-629x.2008.00261.x
Web Address (URL)https://onlinelibrary.wiley.com/doi/full/10.1111/j.1467-629X.2008.00261.x
Abstract

We examine the role that secondary mathematics plays in the performance of students in introductory business courses. Students who pass more advanced secondary mathematics subjects perform significantly better in introductory business courses. This ‘mathematics effect’ is significantly stronger than the effect of other business-related secondary subjects, such as economics or accounting. Our findings also confirm previous studies showing that secondary accounting is beneficial for studying first-year tertiary accounting. Interestingly though, we find that studying secondary economics can detract from a student's introductory tertiary results in some courses. Our findings have implications for educators and administrators as well as current secondary students.

KeywordsEducation; Finance; Accounting; Mathematics
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Byline AffiliationsUniversity of Queensland
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