Chapter 4 Determinants of Students’ Repeating the First College-level Accounting Course

Using data from a mid-west public university, this study examines the determinants of students’ repeating the first college-level accounting course. More than 600 students are included in the study. The results show that three factors (cumulative college grade point average, intention to major in accounting, and students’ motivation and determination) are significant in explaining students’ repeating of the course. The study provides evidence that the repeating students are more likely to be the students with prior high school accounting education. The study identifies that repeating is not due to a student failing the course but rather that repeating is more likely to be an individual decision when the student is not satisfied with the grade he/she gets, either because he/she self-screens out of business school, or decides to repeat the course to stay in their business major. Finally, the study shows that there is little evidence of grade improvement when a student repeats the first college-level accounting course.