Monte R. Swain

The Effect of Performance on the Decision to Major in Accounting.

Abstract Prior research (Cohen & Hanno, 1993) posits that performing well in the introductory accounting course makes it more likely that a student will select accounting as a major. Using survey and classroom performance data, this study measured the influence of performance on the decision to major in accounting of a smaller, more relevant group of students—those who, by meeting a minimum grade requirement, are eligible to major in accounting. We found, contrary to prior research, that better classroom performance did not proportionally influence the students intent to major in accounting. Rather, once students passed through the performance screen, other factors affected their decision to major. This article proposes that accounting programs view their initial accounting principles course as both a screening and a recruiting device for the accounting major.

Survey evidence of teacher development based on AECC recommendations

Abstract Recent graduates from accounting doctoral programs were surveyed about their perceived preparation for specific teaching characteristics espoused by the Accounting Education Change Commission AECC (Accounting Education Change Commission). [(1993). Evaluating and rewarding effective teaching: position statement no. five. Issues in Accounting Education 8(2), 436-439.] Respondents also provided information on specific teacher training methods currently being used by doctoral programs, by academic employer departments, and by individual faculty. Overall, our results suggest that most faculty responding to the survey feel inadequately prepared in all AECC-espoused teaching characteristics. Further, most endeavors to develop skills reflecting these characteristics appear to rely on efforts of the individual, instead of from systematic efforts of doctoral programs or academic employers. That is, respondents generally indicate that training received in their doctoral programs is a relatively minor source of preparation for current teaching responsibilities, while investments in self-training have had the greatest impact on their preparation for teaching. Respondents also indicate that doctoral programs, academic employers, and individual efforts should share more equally in the responsibility to develop “teaching scholarship.”

A research note on the effects of financial and nonfinancial measures in balanced scorecard evaluations

Schiff and Hoffman (1996) found evidence that nonfinancial measures explain more of the variance in evaluations that focus on individual retail department managers while financial measures explain more variance in evaluations of the overall department. These findings are consistent with Attribution Theory, which holds that evaluators of performance ascribe cause to individual or environmental factors as they make judgments. This study expands this research by being the first to examine whether financial and nonfinancial measures affect multidivisional balanced scorecard performance evaluations differently when the focus of the evaluation is on the individual division president versus when the focus is on the overall division. The results of this study suggest that when evaluating individual performance, nonfinancial measures clearly affect the performance evaluations more than financial measures. When the focus is on the division, the influence of nonfinancial and financial measures is not differentiated. Additionally, the results suggest that the participants perceived nonfinancial measures to be more controllable than financial measures.