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ERIC Number: EJ1261351
Record Type: Journal
Publication Date: 2020
Pages: 6
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-0883-2323
EISSN: N/A
Accounting and Finance Majors Outperform Other Majors on the Major Field Test in Business and the Comprehensive Business Exam: An Analysis of Exam Performance Drivers
Fairchild, Chris; Hahn, William
Journal of Education for Business, v95 n6 p345-350 2020
While studies have found that both accounting and finance majors outperform other majors on the Major Field Test in Business (MFTB) and the Comprehensive Business Exam (CBE), research has not identified the drivers of this performance advantage. The authors examined multiyear MFTB and CBE scores and identified both business core course composition and student capability as key drivers of scores on each of these exams. Our results provide empirical evidence that accounting majors enjoy a 10.2-point score advantage on the MFTB and a 7.5-point score advantage on the CBE related to additional exposure to accounting, finance, and economics concepts in upper-level accounting and finance courses.
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Assessments and Surveys: Major Field Achievement Test in Business; ACT Assessment
Grant or Contract Numbers: N/A