Chapter 2: Student Employment and Intermediate Accounting Performance

We surveyed students enrolled in Intermediate Accounting I at two universities accredited by the Association to Advance Collegiate Schools of Business (AACSB) about the number of hours those students worked, the students’ self-reported cumulative grade point averages (GPAs), and other demographic factors. Prior research regarding the impact of working on academic performance is mixed. Some research reports that college students who work fewer than 20 hours per week achieve higher grades than students who do not work, while more recent research reports inconsistent findings. We evaluate performance in Intermediate Accounting I, separating students into three different employment groups: students who are not employed, students who work fewer than 20 hours per week, and students who work 20 or more hours per week. The students working under 20 hours per week achieve significantly higher scores in Intermediate Accounting I than those who are not employed and those who work 20 or more hours per week.