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Understanding academic performance and progression of first-year accounting and business economics undergraduates: the role of approaches to learning and prior academic achievement

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  • Angus Duff

Abstract

Previous research indicates that age, gender, and prior academic achievement have direct effects on students' approaches to learning and their academic performance and progression. Here an investigation is reported which explores the relationships between 60 first-year undergraduate accounting and business economics students' approaches to learning, their age, gender, prior academic achievement, and their subsequent academic performance and progression. Linear regression analyses identified the strongest predictor of first-year academic performance and progression as prior academic achievement (i.e. performance in school examinations). Cluster analysis of the six dimensions of the RASI, academic performance and progression revealed two clusters. The first cluster (labelled 'effective learner') had a 75.0% rate of progression; the second (labelled 'ineffective learner') had only an 11.7% rate of progression. 'Effective learner' scores high on Deep Approach and low on Surface Approach, while the 'ineffective learner' scores low on Deep Approach and high on Surface Approach.

Suggested Citation

  • Angus Duff, 2004. "Understanding academic performance and progression of first-year accounting and business economics undergraduates: the role of approaches to learning and prior academic achievement," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 409-430.
    • Handle: RePEc:taf:accted:v:13:y:2004:i:4:p:409-430
    DOI: 10.1080/0963928042000306800
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    References listed on IDEAS

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    1. Peter Booth & Peter Luckett & Rosina Mladenovic, 1999. "The quality of learning in accounting education: the impact of approaches to learning on academic performance," Accounting Education, Taylor & Francis Journals, vol. 8(4), pages 277-300.
    2. Moy Yin Koh & Hian Chye Koh, 1999. "The determinants of performance in an accountancy degree programme," Accounting Education, Taylor & Francis Journals, vol. 8(1), pages 13-29.
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    Cited by:

    1. McPhail, Ken & Paisey, Catriona & Paisey, Nicholas J., 2010. "Class, social deprivation and accounting education in Scottish schools: Implications for the reproduction of the accounting profession and practice," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 31-50.
    2. 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.
    3. Stephen A. Coetzee & Astrid Schmulian & Rholé Coetzee, 2018. "Web conferencing-based tutorials: student perceptions thereof and the effect on academic performance in accounting education," Accounting Education, Taylor & Francis Journals, vol. 27(5), pages 531-546, September.
    4. Beatson, Nicola & Gabriel, Cle-Anne & Howell, Angela & Scott, Stephen & van der Meer, Jacques & Wood, Lincoln C., 2020. "Just opt in: How choosing to engage with technology impacts business students’ academic performance," Journal of Accounting Education, Elsevier, vol. 50(C).
    5. Delgado Hurtado, María del Mar & Castrillo Lara, Luis Ángel, 2015. "Efectividad del aprendizaje cooperativo en contabilidad: una contrastación empírica," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 138-147.
    6. Kate Wynn-Williams & Nicola Beatson & Cameron Anderson, 2016. "The impact of unstructured case studies on surface learners: a study of second-year accounting students," Accounting Education, Taylor & Francis Journals, vol. 25(3), pages 272-286, June.
    7. 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).
    8. 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.
    9. Ballantine, Joan A. & Duff, Angus & McCourt Larres, Patricia, 2008. "Accounting and business students’ approaches to learning: A longitudinal study," Journal of Accounting Education, Elsevier, vol. 26(4), pages 188-201.
    10. 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.
    11. 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.
    12. Richard B. Dull & Lydia L. F. Schleifer & Jeffrey J. McMillan, 2015. "Achievement Goal Theory: The Relationship of Accounting Students' Goal Orientations with Self-efficacy, Anxiety, and Achievement," Accounting Education, Taylor & Francis Journals, vol. 24(2), pages 152-174, April.
    13. Lourens J. Erasmus & Houdini Fourie, 2018. "Inclusive accountancy programmes in South African higher education: a revised teaching approach," Accounting Education, Taylor & Francis Journals, vol. 27(5), pages 495-512, September.
    14. Jekaterina Rogaten & Giovanni B. Moneta, 2017. "Positive and Negative Structures and Processes Underlying Academic Performance: A Chained Mediation Model," Journal of Happiness Studies, Springer, vol. 18(4), pages 1095-1119, August.
    15. Tracey Mcdowall & Beverley Jackling, 2006. "The Impact of Computer-Assisted Learning on Academic Grades: An Assessment of Students' Perceptions," Accounting Education, Taylor & Francis Journals, vol. 15(4), pages 377-389.
    16. Dong, Nanyan & Bai, Meng & Zhang, He & Zhang, Junrui, 2019. "Approaches to learning IFRS by Chinese accounting students," Journal of Accounting Education, Elsevier, vol. 48(C), pages 1-11.
    17. Joan A. Ballantine & Xin Guo & Patricia Larres, 2018. "Can Future Managers and Business Executives be Influenced to Behave more Ethically in the Workplace? The Impact of Approaches to Learning on Business Students’ Cheating Behavior," Journal of Business Ethics, Springer, vol. 149(1), pages 245-258, April.
    18. Belete J. Bobe & Barry J. Cooper, 2020. "Accounting students’ perceptions of effective teaching and approaches to learning: impact on overall student satisfaction," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2099-2143, September.
    19. Byrne, Marann & Flood, Barbara, 2008. "Examining the relationships among background variables and academic performance of first year accounting students at an Irish University," Journal of Accounting Education, Elsevier, vol. 26(4), pages 202-212.
    20. Opdecam, Evelien & Everaert, Patricia, 2022. "Effect of a summer school on formative and summative assessment in accounting education," Journal of Accounting Education, Elsevier, vol. 58(C).

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