Factors influencing success in first-year accounting at a South African university: A comparison between lecturers’ assumptions and students’ perceptions

Lecturers in first-year Financial Accounting at a South African university assumed poor student throughput rates were attributable to various factors, including the influence of prior learning of Accounting, the language of instruction used, poor class attendance and a lack of preparation by students for assessment opportunities. This article investigates how these assumptions compare to student perceptions of factors influencing their success in the module. The significance of the reported student perceptions was also compared to institutional data, such as study records. The results indicated that poor class attendance, inadequate preparation, insufficient time and a lack of English tuition are the main factors leading to poor performance. It was found that students who had Accounting as a school subject, had Afrikaans as a home language, and regularly attended classes, were statistically significantly more successful in first-year Financial Accounting at this particular South African university. The findings of this study create a platform for continued debate on the importance of a variety of factors for first-year success.