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The determinants of performance in an accountancy degree programme

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  • Moy Yin Koh
  • Hian Chye Koh

Abstract

Earlier research into determinants of academic success in accounting has been conducted primarily in the USA, and has produced inconclusive results. The objective of this study is to investigate the impact of six variables (namely, gender, prior accounting knowledge, academic aptitude, mathematics background, previous working experience and age) on the performance of students in a three-year accountancy degree programme. It is conducted in another educational context, and with control over conditions that may account for the variable results of previous research. The sample comprises 526 students who enrolled in and successfully graduated at the end of a three-year accountancy degree programme in 1990. All the data (i.e., the six variables being investigated and three sets of yearly examination results) have been obtained from official university records. Descriptive statistics, correlation analysis, t-tests, and regression analysis are used to analyse the data. Generally, at the 0.05 significance level, the results show that males and those with previous working experience, and better academic aptitude and mathematics background, as well as younger students performed significantly better in the accountancy degree programme. However, it is found that students with prior (high school) accounting knowledge did not perform as well as students without prior knowledge. Implications of the findings are then discussed.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:accted:v:8:y:1999:i:1:p:13-29
    DOI: 10.1080/096392899331017
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    Citations

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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. 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.
    3. Lucas, Ursula & Meyer, Jan H.F., 2005. "‘Towards a mapping of the student world’: the identification of variation in students' conceptions of, and motivations to learn, introductory accounting," The British Accounting Review, Elsevier, vol. 37(2), pages 177-204.
    4. 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.
    5. Paul de Lange & Felix Mavondo, 2004. "Gender and motivational differences in approaches to learning by a cohort of open learning students," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 431-448.
    6. 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.
    7. 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.
    8. Marann Byrne & Barbara Flood & Pauline Willis, 2002. "The relationship between learning approaches and learning outcomes: a study of Irish accounting students," Accounting Education, Taylor & Francis Journals, vol. 11(1), pages 27-42.
    9. Elizabeth Gammie & Brenda Paver & Bob Gammie & Fiona Duncan, 2003. "Gender differences in accounting education: an undergraduate exploration," Accounting Education, Taylor & Francis Journals, vol. 12(2), pages 177-196.
    10. Jamie Alcock & Sophie Cockcroft & Frank Finn, 2008. "Quantifying the advantage of secondary mathematics study for accounting and finance undergraduates," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(5), pages 697-718, December.
    11. 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.
    12. 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.
    13. 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.
    14. Paul Wells & Paul De Lange & Peter Fieger, 2008. "Integrating a virtual learning environment into a second‐year accounting course: determinants of overall student perception," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(3), pages 503-518, September.
    15. Andrew Worthington & Helen Higgs, 2003. "Factors explaining the choice of a finance major: the role of students' characteristics, personality and perceptions of the profession," Accounting Education, Taylor & Francis Journals, vol. 12(3), pages 261-281.
    16. 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.
    17. Keller, J. Howard & Hassell, John M. & Webber, Sally A. & Johnson, James N., 2009. "A comparison of academic performance in traditional and hybrid sections of introductory managerial accounting," Journal of Accounting Education, Elsevier, vol. 27(3), pages 147-154.
    18. Samuel de Paiva Naves Mamede & Alessandra Vieira Cunha Marques & Pablo Rogers & Gilberto José Miranda, 2015. "Psychological Determinants of Academic Achievement in Accounting: Evidence from Brazil," Brazilian Business Review, Fucape Business School, vol. 0(2), pages 50-71, August.
    19. Neal Arthur & Patricia Everaert, 2012. "Gender and Performance in Accounting Examinations: Exploring the Impact of Examination Format," Accounting Education, Taylor & Francis Journals, vol. 21(5), pages 471-487, October.

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