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A STUDY OF THE IMPACT OF SELECTED TEACHING CREDENTIALS AND OTHER FACTORS ON THE TOPICAL CONTENT OF A ONE-SEMESTER UNDERGRADUATE MANAGERIAL ACCOUNTING COURSE
Abstract
This project examined the impact professional certification, academic degree, length of teaching experience, length of time since passing the CMA examination and number of CMA colleagues on one's faculty have on the topical content of a one-semester undergraduate managerial accounting course. This project represented, therefore, one way to examine the influence that these factors have upon managerial accounting education. Information was gathered via a mail questionnaire survey. Questionnaires were sent to 615 managerial accounting educators; 395 usable responses were received. Fifty hypotheses were developed and tested to determine the impact each of the five aforementioned factors has on the amount of coverage given to ten major topics in an undergraduate managerial accounting course. In testing the 50 hypotheses, 50 F ratios were generated through the use of ANOVA and analysis of covariance procedures. Of the 50 F ratios, five were statistically significant at the .05 level, implying that there was a significant (p < .05) difference in the amount of emphasis placed on the various managerial accounting topics by educators with different credentials, experience and numbers of CMA colleagues for 10 percent of the 50 hypotheses. R('2) was calculated for each of the 50 tests and the highest R('2) value obtained was .088. This indicates the lack of a strong relationship between the dependent and independent variables of this study. The ten managerial accounting topics were also ranked according to the emphasis given them by the different levels of each factor. The Spearman rank-order correlation coefficient was then calculated to establish the degree of similarity in these rankings. The topic rankings by different factor levels were generally found to be significantly similar (p < .05) with some exceptions. One implication of this study's findings is that regardless of credentials, experience or colleagues, a great deal of agreement exists between management accounting educators as to what subject matter constitutes the common body of knowledge of management accounting.
Subject Area
Accounting|Business education
Recommended Citation
LEWIS, LAWRENCE D, "A STUDY OF THE IMPACT OF SELECTED TEACHING CREDENTIALS AND OTHER FACTORS ON THE TOPICAL CONTENT OF A ONE-SEMESTER UNDERGRADUATE MANAGERIAL ACCOUNTING COURSE" (1984). ETD collection for University of Nebraska-Lincoln. AAI8423809.
https://digitalcommons.unl.edu/dissertations/AAI8423809