Determinants of Academic Performance of Accounting Students in Ghana

Abstract

Purpose: The purpose of this paper is to investigate the determinants of academic performance of accounting students in Ghanaian secondary and tertiary education institutions. Specifically, the study examines whether motivational (expectation and volition) and engagement and commitment (academic interest and learning attitude) factors are related to academic performance. Design/methodology/approach: Data analysis is based on a sample of 500 accounting students enrolled at secondary and tertiary education institutions in Ghana who responded to a 21-item questionnaire. Ordinary Least Squares (OLS) regression analysis was used to determine the relationships between motivational, engagement and commitment factors and academic performance. Findings: The OLS regression results indicate that both secondary and tertiary education institutions accounting students’ academic performances are affected by motivational (expectation and volition) and engagement and commitment (academic interest and learning attitude) factors. However, when the data is analysed separately by level of study, the results indicate that expectation only affects the academic performance of secondary school students while volition only affects the academic performance of tertiary institutions students. The results in respect of engagement and commitment remain the same. Research limitation/implication: The results relate to a particular region of Ghana so cannot be generalised to the rest of the country. The implication of the differences in the effect of expectation and volition on academic performance at secondary and tertiary level suggest that accounting educational stakeholders should institute separate measures at each level relating to these factors to strengthen their effect on academic performance. Originality/value: This study contributes by providing empirical evidence that the influence of motivational factors on academic performance differs by level of study in the context of Ghana and to the best of knowledge no such evidence exists.