IDEAS home Printed from https://ideas.repec.org/a/bla/acctfi/v42y2002i1p27-40.html
   My bibliography  Save this article

Determinants of performance in advanced undergraduate management accounting: An empirical investigation

Author

Listed:
  • L. G. Drennan
  • F. H. Rohde

Abstract

This exploratory study empirically investigates the performance of students in advanced management accounting. Findings are that English language as the first or subsequent language has no differential impact on introductory level performance. However, at advanced levels and in other subjects requiring the application of concepts to unfamiliar situations, students whose first language was English outperformed others. Similarly, students who had studied prerequisite subjects at the same university outperformed their exempted colleagues (both overseas and local) in advanced management accounting. These findings indicate that the difference due to language differences may not actually be due to language, but rather that language may simply be proxying for something else such as a different learning style.

Suggested Citation

  • L. G. Drennan & F. H. Rohde, 2002. "Determinants of performance in advanced undergraduate management accounting: An empirical investigation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 42(1), pages 27-40, March.
    • Handle: RePEc:bla:acctfi:v:42:y:2002:i:1:p:27-40
    DOI: 10.1111/1467-629X.00065
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/1467-629X.00065
    Download Restriction: no
    File URL: https://libkey.io/10.1111/1467-629X.00065?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Norlaila Mazura Hj. Mohaiyadin & Masdiah Abdul Hamid, 2013. "Assessment Method (AM), English Communication and Language (ENG) and Pre-Requisite Knowledge of Student (PRE): A Comparative Study Among Universiti Tenaga Nasional (UNITEN) Accounting Students," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 3(9), pages 1863-1877, September.
    2. Beverley Jackling, 2005. "Analysis of the learning context, perceptions of the learning environment and approaches to learning accounting: a longitudinal study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 45(4), pages 597-612, December.
    3. Ahmet Onay* & Serdar Benligiray, 2018. "Internal Factors Affecting Student Performance in Accounting Courses at a Vocational School," Sumerianz Journal of Economics and Finance, Sumerianz Publication, vol. 1(3), pages 82-90, 09-2018.
    4. Reza M. Monem, 2007. "Does access to tutorial solutions enhance student performance? Evidence from an accounting course," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(1), pages 123-142, March.
    5. Seyit Mümin CİLASUN, 2013. "An Analysis of Academic Performance: Could Family Income and Medium of Instruction Be Determinants?," Sosyoekonomi Journal, Sosyoekonomi Society, issue 19(19).
    6. Aldónio Ferreira & Andrijani Santoso, 2008. "Do students’ perceptions matter? A study of the effect of students’ perceptions on academic performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 209-231, June.
    7. Duff, Angus & Mladenovic, Rosina, 2015. "Antecedents and consequences of accounting students' approaches to learning: A cluster analytic approach," The British Accounting Review, Elsevier, vol. 47(3), pages 321-338.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:acctfi:v:42:y:2002:i:1:p:27-40. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/aaanzea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.