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Beyond just desserts: The gendered nature of the connection between effort and achievement for accounting students

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  • Fogarty, Timothy J.
  • Goldwater, Paul M.

Abstract

The paper evaluates gender differences in the achievement of accounting students using data from students at a large public institution in the USA. Whether one gender outperforms the other is a question that has remained open in the literature, primarily because measures have been confounded by rewards for effort. This paper finds that in an environment where effort is not materially rewarded per se, but serves as a significant means to prepare for grade-bearing evaluations, females do not significantly outperform males. Female student do, however, exert a greater amount of effort. Measures used in this study were assembled by the computer software that managed the student interface, providing practice questions, quizzes, and examinations. Implications for educational choices made by accounting instructors are offered.

Suggested Citation

  • Fogarty, Timothy J. & Goldwater, Paul M., 2010. "Beyond just desserts: The gendered nature of the connection between effort and achievement for accounting students," Journal of Accounting Education, Elsevier, vol. 28(1), pages 1-12.
    • Handle: RePEc:eee:joaced:v:28:y:2010:i:1:p:1-12
    DOI: 10.1016/j.jaccedu.2010.09.001
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    References listed on IDEAS

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    1. Hopwood, Anthony G., 1987. "Accounting and gender: An introduction," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 65-69, January.
    2. Reza M. Monem, 2007. "Does access to tutorial solutions enhance student performance? Evidence from an accounting course," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(1), pages 123-142, March.
    3. Beverley Jackling & Alastair Anderson, 1998. "Study mode, general ability and performance in accounting: a research note," Accounting Education, Taylor & Francis Journals, vol. 7(1), pages 65-73.
    4. Brian A. Jacob, 2002. "Where the boys aren't: Non-cognitive skills, returns to school and the gender gap in higher education," NBER Working Papers 8964, National Bureau of Economic Research, Inc.
    5. Timothy Fogarty, 2008. "AE EDITORIAL ESSAY: Time Tight, Learning Unattainable," Accounting Education, Taylor & Francis Journals, vol. 17(3), pages 229-231.
    6. Stephen Machin & Sandra McNally, 2005. "Gender and Student Achievement in English Schools," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 21(3), pages 357-372, Autumn.
    7. Jacob, Brian A., 2002. "Where the boys aren't: non-cognitive skills, returns to school and the gender gap in higher education," Economics of Education Review, Elsevier, vol. 21(6), pages 589-598, December.
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    Cited by:

    1. Didia, Lydia N. & Flasher, Renee, 2021. "Beyond the top seven firms: Gender diversity of audit firm partners and their undergraduate accounting faculty," Journal of Accounting Education, Elsevier, vol. 56(C).
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.
    3. Opdecam, Evelien & Everaert, Patricia, 2022. "Effect of a summer school on formative and summative assessment in accounting education," Journal of Accounting Education, Elsevier, vol. 58(C).
    4. Chui, Lawrence & Martin, Kasey & Pike, Byron, 2013. "A quasi-experimental assessment of interactive student response systems on student confidence, effort, and course performance," Journal of Accounting Education, Elsevier, vol. 31(1), pages 17-30.
    5. Huikku, Jari & Myllymäki, Emma-Riikka & Ojala, Hannu, 2022. "Gender differences in the first course in accounting: An achievement goal approach," The British Accounting Review, Elsevier, vol. 54(3).

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