scholarly journals Statistical Literacy: Performance And Per-ceptions Of Accounting Students

Author(s):  
Marianne L. James ◽  
Carol Blaszczynski

Statistical literacy is critical for business professionals in terms of their research consumption role and their ability to interpret and apply statistics. Students enrolled in five sections of Intermediate Accounting (n = 132) completed a 17-item survey that included statistics calculation items, identification of appropriate statistical tests, interpretation of statistical outcomes, and perception items. There were no statistically significant gender differences in performance on any of the items. Overall, the statistical literacy of accounting students was poor as measured by their performance on the various items.

Author(s):  
Willemieke P M Dijksterhuis ◽  
Marianne C Kalff ◽  
Anna D Wagner ◽  
Rob H A Verhoeven ◽  
Valery E P P Lemmens ◽  
...  

Abstract Background Biological sex and gender have been reported to impact incidence and overall survival (OS) of curatively treated gastroesophageal cancer. The aim of this study was to compare palliative treatment allocation and OS between women and men with advanced gastroesophageal cancer. Methods Patients with an unresectable (cT4b) or metastatic (cM1) esophageal (including cardia) adenocarcinoma (EAC) or squamous cell carcinoma (ESCC), or gastric adenocarcinoma (GAC) diagnosed in 2015-2018 were identified in the Netherlands Cancer Registry. Treatment allocation was compared using chi-squared tests and multivariable logistic regression analyses, and OS using the Kaplan-Meier method with log-rank test and Cox proportional hazard analysis. All statistical tests were 2-sided. Results Of patients with EAC (n = 3,077), ESCC (n = 794) and GAC (n = 1,836), 18.0%, 39.4% and 39.1% were women, respectively. Women received less often systemic treatment compared to men in EAC (42.7% vs. 47.4%, P = 0.045) and GAC (33.8% vs. 38.8%, P = 0.03), but not in ESCC (33.2% vs. 39.5%, P = 0.07). Women had a lower probability of receiving systemic treatment in GAC in multivariable analyses (odds ratio [OR] = 0.79, 95% confidence interval [CI] = 0.62-1.00), but not in EAC (OR = 0.86, 95%CI = 0.69-1.06) and ESCC (OR = 0.81, 95%CI = 0.57-1.14). Median OS was lower in women with EAC (4.4 vs. 5.2 months, P = 0.04), but did not differ after adjustment for patient and tumor characteristics and systemic treatment administration. Conclusion We observed statistically significant and clinically relevant gender differences in systemic treatment administration and OS in advanced gastroesophageal cancer. Causes of these disparities may be sex-based, i.e. related to tumor biology, as well as gender-based, e.g. related to differences in treatment choices.


2013 ◽  
Vol 28 (4) ◽  
pp. 801-822 ◽  
Author(s):  
Richard A. (Dick) Riley ◽  
Ernest R. Cadotte ◽  
Leff Bonney ◽  
Christelle MacGuire

ABSTRACT This paper presents a learning strategy that demonstrates how integrated business simulations can be used to enhance accounting education. The Pathways Commission report takes a broad view of the accountant's role in society and argues that accountants serve in a variety of capacities, including advising businesses, assisting management in understanding and monitoring operations, and facilitating the efficient and effective deployment of resources, among others. With experience, accountants have a competitive advantage over many business professionals because they embrace numbers and develop solutions to difficult problems for the benefit of their clients and the businesses they serve. Business simulations help accounting students refine that competence by leveraging their affinity for financial and non-financial numbers as well as their willingness to analyze problems in a structured fashion. Simulations also challenge students to work in unstructured situations, developing their tolerance for and appreciation of ambiguity. The learning strategy further demonstrates how the activities described can be used for course-embedded assessment. Student performance is documented by the business simulation and instructor via objective measures as well as rubrics, examples of which are included herein. The compiled data provide within-course and programmatic feedback that can be used to improve teaching and learning outcomes.


Author(s):  
Steven C. Hunt ◽  
Robert C. Intrieri ◽  
A. Anthony Falgiani ◽  
Marie T. Papini

This study examines college students’ impressions of accountants from various sources. It extends previous research on students’ impressions of accountants by analyzing impressions after Enron, gender differences in impressions, and the effect of knowledge on impressions and adding news reports as an impression source. Students rated their impressions of accountants when they selected a major on each of 30 characteristics (such as ethical, versatile, and exciting) from each of four sources, plus a general rating. When qualities were combined into two factors, Professionalism and Personability, accountants were seen as professional, but not particularly personable. In many areas, finance majors had impressions of accountants equal to or higher than those of accounting students, while other majors had significantly lower impressions of accountants. News reports did not significantly influence students’ views of accountants. Knowledge was strongly correlated with impressions. Accounting students had the lowest knowledge of accountants from news reports and movies/TV of any major. Females held more positive impressions of accountants than did males. Implications for various groups, including college and high school accounting education and the accounting profession, are discussed.


2019 ◽  
Vol 12 (1) ◽  
pp. 26-42
Author(s):  
Godfred Matthew Yaw Owusu ◽  
Rita Amoah Bekoe ◽  
Sarah Anobil Okyere ◽  
Edem Emerald Welbeck

Purpose The purpose of this study is to investigate the factors that influence the course major decisions of accounting and non-accounting students. Design/methodology/approach A set of questionnaires was developed and administered to 550 undergraduate business students from the University of Ghana Business School. Statistical tests were conducted to examine the mean differences of students’ views on the factors that influence course major selection. Logistic regression analysis was employed to investigate the factors that influence the course major selection of students. Findings The results demonstrate that students’ confidence in their academic strength and abilities to manage academic work are good predictors of their course major decisions. Also, students who major in accounting are driven more by self-interest, while non-accounting students are largely motivated by extrinsic interest. Moreover, students’ academic performances were found to be influential on their course major decisions. Research limitations/implications This study relied on the views of students from only one university in Ghana, which, in some respect, limits the extent of generalization of the findings. Practical implications The paper provides some useful insights into the factors that inspire students to major in accounting. As a means of addressing the supply deficit of accountants globally, policymakers should find the results useful in developing the appropriate strategy that will attract students to the accounting field. Originality/value The study provides new insights into the course major selection discourse from a developing-country perspective.


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