Statistical Literacy: Performance And Per-ceptions Of Accounting Students

Abstract

Statistical literacy is critical for business professionals in terms of their research consumption role and their ability to interpret and apply statistics.  Students enrolled in five sections of Intermediate Accounting (n = 132) completed a 17-item survey that included statistics calculation items, identification of appropriate statistical tests, interpretation of statistical outcomes, and perception items.  There were no statistically significant gender differences in performance on any of the items.  Overall, the statistical literacy of accounting students was poor as measured by their performance on the various items.