The educating of an accountant in Germany
Article Abstract:
German accountants are exposed to a different educational system than those in the US. The alternatives available to German students during the 12 years of mandatory education include Hauptschule, which consists of education from the fifth-grade level to the tenth-grade level; Realschule, consisting of the seventh through tenth years of school; and Gymnasium, the path that the brightest students follow, which begins during the fifth grade and may extend through the thirteenth year of school. Only Gymnasium graduates are allowed to enter the university system. Prospective accountants major in annual reports, finance, and taxation, and students must pass 12 to 13 seminars. Papers written by accounting majors are typically reviews of accounting methods in other countries. Students who wish to become tax consultants must complete a two-to-three year apprenticeship and work as a tax consultant for a minimum of five years before earning the equivalent of the title of CPA.
Publication Name: The Woman CPA
Subject: Women's issues/gender studies
ISSN: 0043-7271
Year: 1991
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A synthesis of research studies on the performance of male and female accounting students
Article Abstract:
Research on the performance of male and female accounting students has been conducted to identify whether gender-based educational needs exist and to help educators provide opportunities for all accounting students. Several studies have found insignificant differences in the performance of males and females, but some studies have shown that females' performance in accounting courses is better than that of males. According to J.F. Mutchler, the reasons for this include that females feel that they need to outperform males to gain acceptance in a male-dominated profession, female college students are more motivated to succeed than male students, and females have a higher aptitude for accounting than males. Gender-based personality traits may account for the higher performance of females. Overall, however, the results of research on the performance of male and female accounting students have been mixed.
Publication Name: The Woman CPA
Subject: Women's issues/gender studies
ISSN: 0043-7271
Year: 1991
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Learning style preferences and the prospective accountant: are there gender differences?
Article Abstract:
The present study was done to facilitate better understanding of the relationship between gender and learning style preferences. It involved 98 accounting students, 52 of whom were female and 46 male, and used the Kolb Learning Style Inventory (LSI) to measure preferences for the Accommodator, Assimilator, Converger, and Diverger learning styles. Research results showed that a large percentage of the participants, both male and female, preferred the assimilator style, indicating that they may do well in inductive reasoning and logical assimilation of information. Among assimilators, it was found that male accounting students tended to prefer learning by thinking, while most of the female students tended to choose learning by watching. These and the other findings of this study have implications, not only for students, but for accounting practitioners as well.
Publication Name: The Woman CPA
Subject: Women's issues/gender studies
ISSN: 0043-7271
Year: 1991
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