Quantifying the Advantage of Secondary Mathematics Study for Accounting and Finance Undergraduates

22 Pages Posted: 3 Nov 2008  

Jamie Alcock

The University of Sydney Business School; Centre for International Finance and Regulation (CIFR)

Sophie Cockcroft

University of Queensland - Business School

Frank Finn

University of Queensland - Business School

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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.

JEL Classification: A21, A22, C35

Suggested Citation

Alcock, Jamie and Cockcroft, Sophie and Finn, Frank, Quantifying the Advantage of Secondary Mathematics Study for Accounting and Finance Undergraduates. Accounting & Finance, Vol. 48, No. 5, pp. 697-718, December 2008. Available at SSRN: https://ssrn.com/abstract=1291205 or http://dx.doi.org/10.1111/j.1467-629X.2008.00261.x

Jamie Alcock (Contact Author)

The University of Sydney Business School ( email )

Cnr. of Codrington and Rose Streets
Sydney, NSW 2006
Australia

Centre for International Finance and Regulation (CIFR) ( email )

Level 7, UNSW CBD Campus
1 O'Connell Street
Sydney, NSW 2000
Australia

Sophie Cockcroft

University of Queensland - Business School ( email )

Brisbane, Queensland 4072
Australia

Frank Finn

University of Queensland - Business School ( email )

Brisbane, Queensland 4072
Australia

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