Factors Affecting First Year Students' Performance in Fundamental Accounting Course: Case Study Kampala International University in Tanzania (KIUT)

Purpose: The purpose of this study was to determine factors that potentially influence students' academic performance in Fundamental Accounting course at Kampala International University in Tanzania (KIUT). Methodology: The study adopted a quantitative research design. The sample of the study involved 134 first year students majoring in Bachelor of Business Administration at KIUT. Data was analyzed using the chi-square test at p=.05. Findings: The results revealed that students' Mathematics Background, Accounting background, Combination, interest and study positioning had significant association with students' performance in fundamental accounting course while students' gender, English background, Weekly study hours, financial support, financial support rate, usage of hardcopies, school type, understanding level, had no significant with students' performance in fundamental accounting course. While several variables to examine factors affecting students' performance have been done; this study included students' positioning and students study style (by hard copies or soft copies) which have not been exhausted in the past. Unique Contribution to Theory, Practice and Policy: On the basis of the findings this study recommended that KIUT should adjust its selection criteria by including previous academic performance particularly Mathematics and Accounting related subjects as among the metrics to be used in admitting students for programmers having fundamental accounting as one of its core course. However, to maintain stability, students with poor Mathematics and Accounting backgrounds could be provided with remedial programmes to cover up for their weakness.