Prerequisite change and its effect on intermediate accounting performance.

ABSTRACT. As of Fall 1996 San Francisco State University changed its introductory financial accounting course to focus upon a "user's" perspective, de-emphasizing the accounting circle of time Anticipating that these changes could impair following performance, the Department of Accounting instituted a of recent origin prerequisite for intermediate accounting: pupils would have to pass either a pretest or a 1-unit course focusing upon the accounting cycle. In this research the authors analyzed the effectiveness of the screening/remedial a whole and concurrent effects on performance. They ground ...