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An analysis of the implications of diversity for students’ first level accounting performance

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  • Michaela Rankin
  • Mark Silvester
  • Mark Vallely
  • Anne Wyatt

Abstract

The present study investigates the impact of student diversity on performance of first‐year undergraduate accounting students. The paper is motivated by (i) increasing diversity amongst the accounting student cohort because of the trend to internationalise education services in industrialised countries; and (ii) inconsistent and inconclusive prior evidence on the determinants of accounting student performance. The major contribution of the present paper is to provide a theoretical framework from the published educational literature that can explain much of the variation in the findings of prior studies. We employ this framework to develop and test several propositions in relation to students’ prior content and metacognitive knowledge. The results indicate students studying on‐campus significantly outperform students studying by distance education. On average, international students studying on‐campus perform better than domestic students (studying either on‐ or off‐campus), with international students studying off‐campus performing worst of all. Prior high school accounting, tertiary entrance score and motivation (reflected by both major of study and tutorial attendance) also influence student performance.

Suggested Citation

  • Michaela Rankin & Mark Silvester & Mark Vallely & Anne Wyatt, 2003. "An analysis of the implications of diversity for students’ first level accounting performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 43(3), pages 365-393, November.
    • Handle: RePEc:bla:acctfi:v:43:y:2003:i:3:p:365-393
    DOI: 10.1111/j.1467-629x.2003.00096.x
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    Cited by:

    1. Nicola J. Beatson & David A. G. Berg & Jeffrey K. Smith, 2020. "The influence of self‐efficacy beliefs and prior learning on performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(2), pages 1271-1294, June.
    2. Yilmaz Guney, 2009. "Exogenous and Endogenous Factors Influencing Students' Performance in Undergraduate Accounting Modules," Accounting Education, Taylor & Francis Journals, vol. 18(1), pages 51-73.
    3. Montagud Mascarell, M. Dolores & Gandía Cabedo, Juan L., 2014. "Entorno virtual de aprendizaje y resultados académicos: evidencia empírica para la enseñanza de la Contabilidad de Gestión," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 108-115.
    4. Huikku, Jari & Myllymäki, Emma-Riikka & Ojala, Hannu, 2022. "Gender differences in the first course in accounting: An achievement goal approach," The British Accounting Review, Elsevier, vol. 54(3).
    5. Tse, Harry & Tam, Kwok Leung, 2017. "Getting the basics right: Factors shaping student performance in intermediate economics," Economic Analysis and Policy, Elsevier, vol. 53(C), pages 1-8.
    6. Paul De Lange & Beverley Jackling & Anne‐Marie Gut, 2006. "Accounting graduates’ perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 365-386, September.
    7. 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.
    8. 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.
    9. Muhammad Shahid Iqbal & Muhammad Atif Ishaq & Ume Habibah & Shehzadi Sidra & Muhammad Ismail, 2017. "Accounting Student,s Motives, Expectations and Preparedness for Higher Education: A Study among University and College Students in Multan," Research Journal of Education, Academic Research Publishing Group, vol. 3(12), pages 173-179, 12-2017.
    10. Debbie Delaney & Lisa McManus & Chew Ng, 2015. "First Year Accounting Students’ Perceptions Of Blended Learning," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 7(2), pages 9-23.

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