The Risks and Opportunities Associated with Weak Arithmatic Skills of Accounting Students

Autor/inn/en	Kerr, Stephen; Krull, George
Titel	The Risks and Opportunities Associated with Weak Arithmatic Skills of Accounting Students
Quelle	In: Journal of Learning in Higher Education, 13 (2017) 1, S.63-72 (6 Seiten) PDF als Volltext kostenfreie Datei Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1936-346X
Schlagwörter	Accounting; Business Administration Education; Skill Development; Arithmetic; Mathematics Skills; Mathematical Concepts; Mathematical Aptitude; Critical Thinking; Hypothesis Testing; Test Reliability; Test Validity; Test Items; Predictive Validity; Word Problems (Mathematics); Alignment (Education); Teacher Attitudes; Student Surveys; College Freshmen; College Faculty; Illinois + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Kompetenzentwicklung; Qualifikationsentwicklung; Addition; Arithmetik; Arithmetikunterricht; Rechnen; Mathmatics achievement; Mathematics ability; Mathematische Kompetenz; Kritisches Denken; Hypothesenprüfung; Hypothesentest; Testreliabilität; Testvalidität; Test content; Testaufgabe; Textaufgabe; Lehrerverhalten; Schülerbefragung; Studienanfänger; Fakultät
Abstract	This paper explored the authors' concerns about students enrolled in their introductory accounting course. Anecdotal evidence suggested that students struggle with basic arithmetic concepts that underlie basic business transactions even though their math placement and ACT scores are high. A survey of 125 students in a first accounting course was conducted in the spring of 2010 to assess the basic arithmetical skills. The results indicated that the ACT scores and math placement tests do not reveal weakness in basic arithmetic. We find that faculty and students will experience frustration due to the impaired arithmetic ability. By taking for granted that students possess basic skills in arithmetic faculty will exclude exercises from the curriculum that will build the kind of arithmetic abilities students need to think on their feet about basic business transactions. We conclude by arguing that making curricular accommodations to cope with the deficit in arithmetic is not in the student's best interest. A competitive advantage for students can be created by addressing the deficit head on rather than adjusting the curriculum to work around the problem. (As Provided).
Anmerkungen	JW Press. P.O. Box 49, Martin, TN 38237. Tel: 731-587-4010; Fax: 731-588-0701; Web site: http://JWPress.com
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01