Effects of core requirements on the performance of accounting students

This study investigated whether implementing a requirement that students completed a core set of courses before taking any upper division courses had aneffect on performance. In particular, the study attempted to see if the implementation of the core requirement improved student performance in Cost Accounting and Intermediate Accounting courses, as reflected in their grades. Data on grades inthese two courses, which were the first upper division courses in the accounting major, was obtained before and after the implementation of the core requirements.The data included grades in courses taught by the same professors before andafter the core requirement was implemented.The results indicated that implementation of the core requirement significantly improved students' grades in the first upper division accounting courses that students took.