Accounting students attitudes and aspirations profiles and their performance in a subject: An Exploratory Study (original) (raw)
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Undergraduate Students’ Attitude to and Academic Performance in Accounting
Open journal of accounting, 2022
The main purpose of this correlational study was to determine if there was any relationship between undergraduate students' attitudes to and academic performance in an accounting course. The study was also aimed at determining the factors that impacted students' attitudes. The study participants were undergraduate students who registered for the Introduction to Accounting course at the University of Technology, Jamaica. Data were collected via e-questionnaire and the students' academic scores. No sampling was done as all questionnaire link was sent to all 319 students who did the course. Two hundred students completed the e-questionnaire, resulting in a response rate of 62.7%. The results showed that overall, the students' performance was fairly good. The results also revealed significant positive relationships between assessments the formative and summative assessments. However, there was a low negative relationship (r = −.173) between the respondents' attitudes and performance in assessment two only. The factors that influenced students' attitudes toward the accounting course were attitudes, regret, and third-party influences. Based on the results, recommendations were made to improve students' attitudes to and academic performance in the course.
Basic Factors That Affect the Students Attitudes Towards Accounting Courses: A Research
Marmara business review, 2017
Accounting courses have a specific logic which should be instructed in the best way during lessons. Students who conceive this basic logic like and show interest to accounting courses and those who don't conceive it become disinterested. In general, student's success in courses such as Inventory and Balance Sheet, Financial Statement Analysis etc. which are follow-ups of Financial Accounting courses vary depending on their general accounting knowledge. This means that the basis of accounting education consists of initially provided general accounting knowledge. This research aims to determine the prominent factors that affect the students' receiving such initially provided knowledge, and the most important factor has been determined as "academicians/instructors" based on the survey involving student from three universities.
Development of Students' Conception About Accountancy
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The initial exposure to accounting studies sets the foundation whether students would want to pursue a career path in accounting. The first course at university level is crucial this creates an overall impression of the work of accountants. This study aims to discover the development in the perception of students about accounting over two decades. Further to this, the study seeks to identify the issues related to perceptions in Fiji and whether these findings are similar to those carried out by international studies? To address these research questions, this study employs both empirical and non-empirical approach to data collection. A systematic literature review of the student perceptions from the period of 1995 –2015 is carried out. The author incorporates the survey results of an examination of the perception of accounting major students, in their first core course, at one of the three universities in Fiji in year 2016. The responses from forty-five Introductory Financial Account...
Accounting students’ profile versus academic performance: A five-year analysis
South African Journal of Higher Education
The purpose of the study was to explore first-year accounting students' profile (N= 3075) in terms of academic performance over a period of five years (2010-2014) at a South African university. The objectives were to determine the impact of students' profile (age, gender, race) and the students' pre-university knowledge brought to lectures (language, subject choice, whether Accounting was a Grade 12 subject) on academic performance. A quantitative research method was used. The study concluded that student profile, in particular gender, race and pre-university knowledge of first-year accounting students, does have an impact on the academic performance. Interestingly, for the period 2010 to 2013, no correlations was found between Accounting I students' academic performance and languages other than English and Afrikaans but in 2014 significant correlations were found between Accounting I students' academic performance and two first languages; Sepedi and Sesotho. The findings identified trends for at-risk students consequently assisting to implement interventions to assist at-risk students to pass Accounting I. The study's limitations include, firstly, the use of only one university and, secondly, a sample size including only first-year Accounting students. The value of this study should enable the university to identify students who fit the profile in terms of passing Accounting I in their first year at an academic institution.
Determinants Of Students Performance In Intermediate Accounting
Journal of College Teaching & Learning (TLC)
The purpose of this study is to investigate factors that may influence student performance in the first intermediate accounting class. Regression analysis is used to examine the significance of four independent variables: cumulative grade point average prior to enrolling in intermediate accounting, grade in the introductory financial accounting class, grade in the introductory managerial accounting class, and score on a diagnostic assessment used to measure general financial accounting knowledge. Based on the results, several recommendations are offered to improve student performance.
Factors associated with student performance in advanced accounting and auditing
Accounting Research Journal, 2008
No prior study that we are aware of has considered the associations between motivation, actual ability, self-perceived ability, and distraction factors and student performance in advanced level undergraduate accounting courses. This study considers the associations between these four factors and student performance in Advanced Accounting and Auditing courses. Students enrolled in a highly diversified, commuter, public university located in one of the largest cities in the United States provided responses to 12 questions used as independent variables. Of the three variables used as proxies for motivation, the grade the student would like to make in the course was found to be significantly associated with student performance, but intention to take the CPA exam or attend graduate school were not. Additionally, the grade in Intermediate Accounting II and GPA (used as proxies for actual ability) were found to be strong predictors of student performance. Self-perceived reading and listening abilities had moderate to strong associations with student performance, but self-perceived writing and math abilities did not. Finally, holding non-accounting-related jobs, working high numbers of hours per week, and taking on higher course loads during the semester are factors which were, surprisingly, not significantly correlated with student performance.
Introductory Accounting is a compulsory course in most business programmes. The main thrust of this study was to examine the perceptions of Business Education students towards Introductory Accounting courses. A descriptive survey design was adopted, and the census technique included all the respondents in the Introductory Accounting class. A questionnaire was used to collect the data and analysed using means, standard deviation and independent samples t-test. The study found significant differences between the B.ED Accounting and Management students' perceptions of the Introductory Accounting course, interest level before the course, and factors influencing their major in accounting. The student groups had an interest after taking Introductory Accounting. The study concluded that prestige in the Accounting profession, previous performance in the subject, job availability, genuine intrinsic interest and career guidance had a more decisive influence on students' decision to major in Accounting. The findings underline the critical role of educators in influencing the perceptions and intentions of their students about Accounting study and profession. Findings underscore the difficulty of developing the Introductory Accounting course that is interesting, useful and challenging to accounting and non-accounting majors.
The quality of education offered by an institution is often determined by the graduates it produces. In like manner, the quality of graduates produced by an institution is measured by their performance in licensure examinations. The study determined the level of student's academic performance, aspirations, attitudes towards accounting and study habits. It also determined the performance of the graduates in the Certified Public Accountant (CPA) licensure examination, as well as the relationship of the academic performance, aspirations, attitudes towards accounting and study habits and the performance in the licensure examination. One hundred twenty-four (124) respondents were considered in the study which utilized the descriptive-correlational method. A survey questionnaire determined the level of academic performance, aspirations, attitudes and study habits. Official results of the CPA Licensure Examination were retrieved from the Professional Regulation Commission. The study employed frequency counts, weighted means, ranking and regression analysis as statistical tools. The respondents had good academic performance, high level of aspiration, favorable attitude towards Accounting and good study habits. Performance of graduates is above the national passing percentage, though, graduates do not make it in the first attempt. Graduates performed best in Theory of Accounts while the weakest performance is in Practical Accounting I. Academic performance, attitudes towards accounting and study habits are significantly related to the performance in the examination while level of aspirations was not related. The study recommended the emphasis of students' persistence to work toward their goals, study habits and passion in accounting in admitting prospective students. Regular assessment through qualifying examination is also recommended to improve performance.
of Dissertation Presented to the The first comprehensive comparative study conducted in public and private universities in Puerto Rico investigated if there were many failures in the first accounting course. It also analyzed students' perceptions on internal and external classroom factors that might influence their academic performance in their first accounting course. A descriptive co-relational research design was used in this investigation. The population was the students in the first accounting course at public and private universities in Puerto Rico. The sample, 1721 subjects, included thirteen campuses from three different universities out of a total of 65 campuses in Puerto Rico. The campuses were not randomly selected. The researcher selected campuses representing different demographic areas in Puerto Rico. A Chi-Square analysis reflected that public universities had a higher iv number of student failures compared to private universities. The grade distribution reports from private universities demonstrated that 40 to 50 percent of students did not complete or failed in the first accounting course. The findings of the study also demonstrated that students perceived that internal classroom factors positively influenced students' academic performance in the first accounting course in Puerto Rican public and private universities. However, the effect of combined external classroom factors was not statistically significant for Puerto Rican universities. v © Copyright 2005 by Herminio Rodríguez Príncipe All Rights Reserved vi Acknowledgements First, I thank God through his son Jesus, the omnipotent, to help me finish this project, which represents a great challenge for my professional career and personal life. Jesus granted me the spiritual strength through the last eighteen months. I am very appreciative