LAUSR

ABSTRACT In this study, we examine the knowledge of students in a master program in business and economics and explore whether migration-specific influences can be determined. We tested the knowledge of 1,451 students from 40 universities in Germany in the content areas of accounting, finance, and microeconomics. Migration background had a significant influence on the knowledge of master degree students in these three areas. Based on our empirical results, the gap in knowledge of accounting and microeconomics is bigger for students with a migration background who do not predominantly speak German at home in their family. Moreover, 16 out of 62 items were solved more successfully by participants with a migration background than by those without a migration background. The results indicate differences in terms of the effect of a migration background on the students’ knowledge depending on the content and characteristics of the items.