An Investigation of the Relationship of the Protestant Ethic Value to Success in Accounting Courses

• Published in: The Accounting review Vol. 52; no. 2; pp. 479 - 484
• Main Author: Bottin, Ronald R.
• Format: Journal Article
• Language: English
• Published: Menasha, Wis American Accounting Association 01-04-1977
• Subjects: Coefficients; Education Research; Grade point average; Mathematical independent variables; Multiple regression; Political attitudes; Protestant ethics; Regression analysis; Regression coefficients; Student attitudes; Teachers
• ISSN: 0001-4826; 1558-7967

This research attempts to determine if a relationship can be found between students' success in accounting courses and attitude towards hard work, with the hypothesis that a positive relationship should exist. One hundred and twenty-four students in managerial accounting courses were given the Mirels-Garrett Protestant Ethic Attitude Test. Scores from this test, along with the variables of grade point average, major, year in school, sex and instructor, were correlated with total points accumulated (grade) in the course by use of the Statistical Package for the Social Sciences (SPSS) multiple regression routines. Results show a negative relationship between total points accumulated in the accounting course (grade) and the Protestant Ethic exam score, thus disproving the hypothesis.