Abstract
The aim of this study was to expose and assess the impact of previous collegiate academic experience on the academic performance of students studying Principles of Financial Accounting (II). This study attempts to provide comparative evidence for the harmonisation of international accounting education. Correlation and linear regression (OLS) analyses using a sample of 1,571 students, who were enrolled in 35 sections of a Principle of Financial Accounting (II) course during the period from 2001 to 2013 at the College of Business Studies in Kuwait, were used to test the study's hypotheses. The results indicated that there was a statistically significant and negative relationship between previous collegiate academic experience and students' performance, which explained the influence of previous collegiate academic experience on students' performance, with and without controls for other factors. The study concludes by considering the implications of these findings for the administration team of the College of Business Studies, for similar educational institutions, and for instructors, as well as suggests avenues for future research.
Published Version
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