Identification of Lower-Level Courses to Predict Accounting Students' Success in Upper-Level Courses: A Structural Equation Model

We examine how lower-level courses can contribute to students’ success in upper-level courses in the accounting curriculum, using the structural equation modeling technique. We identify math-related courses, Managerial Accounting, and Intermediate Accounting I as key predictors of student success in upper-level accounting courses. As Managerial Accounting is the last accounting course in the business curriculum, academic advisors and administrators could focus on students in this course to promote professional careers in accounting and help them to make informed decisions regarding the accounting major in the business program.