M P RA Determinants of the academic performance in undergraduate courses of accounting (original) (raw)
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The Determinants of the Students’ Academic Performance in Accountancy Courses: Evidence from Brazil
The purpose of this study is to analyze the effect from either individual and Higher Education Institutions (IES) characteristics on the academic performance of the students concluding the undergraduate courses of Accounting in Brazil, by means of the results obtained in the National Exam of Courses of the 2002 and 2003, and the National Exam of the Students’ Performance 2006 and 2009. The hierarchical linear models were estimated. At student dimension, the results suggest significant association between students´ performance in 2002, 2003 and 2006 with feminine gender, hours dedicated to study, family income and has attended the public high school. In IES dimension, the main explicative factors were the content domain by professors and the adoption of the expositive class as predominant teaching practice. Concerning to 2003, 2006 and 2009, find evidences for positive effect from teachers’ Master/Doctor degree and fulltime dedication to teaching and research activities as teaching strategy.
Factors that Influence Academic Performance: Analyzing Gender Differences in Accounting Students
Factors that Influence Academic Performance: Analyzing Gender Differences in Accounting Students, 2019
e main objective of this article is to analyze gender differences in terms of student academic performance. e study is based on a data sample of 3,219 students attending the Autonomous University of Barcelona. e data was analyzed using the Tobit estimation model and the Tobit-Blinder-Oaxaca Decomposition Method. According to the results obtained, 67.27% of the differences in male and female academic performance are attributed to observable characteristics. e results obtained also reveal that student intellectual ability, experience with the subject matter, effort made during the course and prior accounting courses taken during high school, all had a significant and positive effect on students of both sexes. On the other hand, scholarships positively influenced the academic performance of only the female students, while the instructor´s professional status and the time of the day at which the class was held a negative impact on the academic performance of males. ese results have underlying implications for policymakers and instructors. For example, organizations that offer student financial aid, may increase the number of scholarships available for female students, while instructors can better prepare students by having them perform more practical exercises that simulate real-life scenarios they may encounter when entering the job market.
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
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
Some Determinants of Student Performance in University Accounting Examinations
Accounting, Finance & Governance Review
This paper is concerned with one aspect of the efficiency of accounting education, that is the pass/fail performance of students at examinations. The paper initially looks at the two main elements of the admissions policy into Irish universities, namely the CAO preferences and CAO points. In addition, the impact of prior study of accounting on examination performance is investigated. The results of this study indicate that prior exposure to accounting (categorised between Leaving Certificate, Intermediate Certificate and none at all) was the most significant determinant of performance in first year exams but was of lesser importance in the second year exams.Also, there was a very strong relationship between performance in the mid-course MCQ exam and Summer exams in first year. Overall CAO points were related to overall score but not to pass/fail classification. However, there may be other important (but overlooked) variables which could be used to explain performance. There are a nu...
Research Journal of Finance and Accounting, 2013
The performance of students at undergraduate levels has been attributable to several factors, particularly to the university's systems including facilities, structures and quality teaching and students' services system. Not much has been said about the quality of students admitted to the university. The study employs systems theory to analyse the relationship between the quality of students admitted and their performance in the early part of the undergraduate programme using Pearson's correlation and concludes that there is a relationship between Core Mathematics and Accounting at pre-university level and performance of undergraduate Accounting Students' performance. No correlation was however found between pre-university English and their university level performance. The study recommends that, due consideration be given to the existing admission policy criteria regarding emphasis on performance in Core English, particularly for accounting students seeking to pursue accounting programmes, as it may be more harmful than good.
Academic Performance Among Freshman Students in Introductory Accounting
2021
The study determined the predictive ability of the college admission criteria —High School Grade Average (HSGA), National Secondary Achievement Test (NSAT) rating, English Placement Examination Score (EPES) and Math Placement Examination Score (MPES) on the academic performance of freshman students in Introductory Accounting (IA). Regressions analysis was used to explain variances in students’ final grade in IA and a step-wise discriminant analysis was performed to build a predictive model that could predict academic performance in Introductory Accounting. The findings showed that a linear combination of all four independent variables was found to be the best predictor of the academic performance of freshman students in IA course. HSGA was found to be the strongest and EPES was found to be the weakest predictor. INTRODUCTION Today many colleges and universities have begun to grapple with the decision to scrap college admission requirements. Colleges have long struggled to find the b...
Accounting students’ profile versus academic performance: A five-year analysis
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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.
Several factors may affect students' academic performance at universities. This study aims to measure and study these factors using theories on academic performance. The present research enjoys a survey method. Using stratified random sampling method, a total of 450 students majoring accounting in 2011 at Islamic Azad university are randomly selected and finally, the data was analyzed using T-test. The results show that gender, type of diploma, interest and employment status are meaningfully related to the academic performance. However, it has been proved that student's marital status and family role in choosing major have no significant relationship with academic performance.
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.