گزينش دانش آموزان خلاق در مقطع متوسطه منشا تحول آفريني آتي در حرفه حسابداري

The Selection of Creative Students in High School, The Origin of the Creation of Evolution within Accounting Profession

In recent years ,because of proper work market and professional position of accounting major, accounting students with different education backgrounds in high school have entered to universities and academic centers to study accounting. Some students have vocation diploma and are graduated from accounting degree and have prior accounting background and others enter to universities from high school. The academic performance of these students in accounting in the university is different. Thus, this study in the field of accounting education is to investigate the effect of differences in accounting education background in diploma (high school) phase ( specially accounting diploma and math diploma in high school ) on academic performance of the students in university. Statistical population is accounting students in bachelor and technician in 7academic center and the method of sampling is non random sampling and the number of sample is 290. The results show that academic performance of accounting students with accounting background and non accounting background in high school do not have significant differences. In the other hand, the students whit accounting diploma that enter to universities do not have better academic performance rather than other students. While academic performance of students that have math diploma and enter to universities to study accounting have significant differences rather than others. In the other hand, they have the best academic performance. Therefore, it is required to select students that have quantitative and mathematical skills and talents and creative thinking. Hence, accounting profession also must pay more attention to accounting field in high school phase.