Abstract
The member states of the European Union, including Spain, show a high level of school failure and/or drop-outs, meaning a higher unitary cost per university student and, therefore, a higher public expenditure allocated to university education. Consequently, knowing the factors determining students’ success rates in the academic disciplines they have applied for will allow administrators to improve teaching quality and to decrease education costs. Therefore, the object of this research is to examine the effect of demographic, institutional, economic and academic factors on students’ academic performance. The study of these factors is conducted through the Walberg educational productivity model (1981), which is based on the cognitive learning theory. In order to reach this objective, there is a database containing integrated information on 698 students enrolled during the 2009/2010 academic year in the financial accounting faculty at UAB, on which binary selection models are applied. Results show that the university access grade, classes taken by students, gender, previous studies, time spent by professors at the university and the hours when students attend the university have an impact on students’ academic performance. These results are in line with previously obtained empirical proof. Based on these results it was possible to suggest several recommendations to administrators and professors to improve management of the financial accounting academic discipline.Key words: Academic performance. Accounting. Logit model. Probit model.
Highlights
El número de alumnos que ha finalizado en España una licenciatura de primer y segundo ciclo a lo largo de estos últimos seis años representan, en promedio, el 60,46 por ciento del total de alumnos de su promoción matriculados en primer curso de la correspondiente licenciatura
Muestran una relación positiva y significativa entre el resultado académico del alumno y los conocimientos previos en materia contable, se introducirán en el modelo propuesto en este trabajo las variables dummy salud, técnico, social, administración, y otros que tomarán valor 1 si el alumno ha estudiado en secundaria el estudio indicado y 0 en caso contrario
Grade performance in introductory accounting courses: why female students outperform males
Summary
Se dispone de una base de datos que integra información relativa a 698 alumnos matriculados durante el curso 2009/2010 en la asignatura de contabilidad financiera en la UAB. Conhecer os fatores que determinam o desempenho acadêmico dos alunos nas disciplinas matriculadas permitiria aos administradores melhorar a qualidade docente e diminuir o custo em educação. Dispõe-se de um banco de dados que integra informações referentes a 698 alunos matriculados durante o ano letivo 2009/2010 na disciplina de contabilidade financeira na UAB. Os resultados revelam que a nota de acesso à universidade, o curso que o aluno está cursando, o gênero, as disciplinas anteriormente frequentadas, a permanência do professor na universidade e a faixa horária em que o estudante vai para a aula influenciam seu desempenho acadêmico.
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