The accountancy 'A' level: a must for University entry?

Abstract

Purpose: The objectives of this study are twofold: to measure the extent of the gap, if any, between the Accounting 'A' level syllabus and the university first-year syllabus; and to analyse the suitability of the Accounting 'A' level as a mandatory prerequisite to the University of Malta professional accountancy course. Design: These objectives have been achieved through 281 online questionnaires to university students, twenty-nine questionnaires to sixth form and university lecturers backed up by seven semi-structured interviews, and another three semi-structured interviews carried out with leading experts. Findings: The findings reveal that, although the 'A' level syllabus succeeds in preparing students successfully for university, a small gap is still present. The 'A' level syllabus is basically considered as too vast and difficult for students to follow. The findings also show strong opposition to removing the 'A' level prerequisite because of the perception that it provides the necessary background for university. Most participants are also against the recent relaxation of the entry requirements. Conclusions: The study concludes that without the Accounting 'A' level as a mandatory prerequisite, the current gap would be much wider. The benefits that it contributes give sufficient confidence that it should be retained and that implementing other alternatives would probably not be feasible. However, areas for improvement should be taken into account. The research also concludes that there is still a big question mark about the removal of the minimum grade as, although it may have increased opportunities, it may tend to lower the standard of the course and not provide students with a good enough foundation.