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A MODEL OF SPECIFIC COGNATE ABILITY IN AN ACCOUNTING COURSE
Author(s) -
Keef Stephen P.
Publication year - 1990
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/j.1467-629x.1990.tb00247.x
Subject(s) - cognate , empirical examination , correlation , accounting , econometrics , psychology , statistics , cognitive psychology , mathematics , linguistics , actuarial science , economics , philosophy , geometry
Abstract: This study proposes and tests a causal model to explain variations in performance in the New Zealand University Bursaries Accounting examination. The model was based on specific abilities in cognate subjects. The influence of the specific ability was characterised by the semipartial correlation coefficient of performance in the cognate subject examination with performance in the accounting examination. Performance in the examination and the semipartial correlation coefficients were independent of gender, the year of the examination and the combination of courses taken. The effects of specific ability in statistics and calculus were greater than those for the subjects of economics and English.