Abstract
A publicly financed tertiary education system is a manifestation of a sustainable approach to education. Society as a whole decides to spend money on the education of young generations, who in turn are expected to do the same for future generations. The benefactor expects that students conscientiously gain knowledge, skills, and competences during their studies. These features are incorporated into and measured with the grade point average (GPA). This research contributes to the scientific debate through the identification and measurement of determinants of students’ GPA in a unique country setting, where top tertiary education is financed by a government. We investigate the relationship between GPA and differentiating factors: gender, population size of a town where students’ secondary school was located, and professional experience. Research methods used include literature analysis, parametric and nonparametric statistical tests, and econometric modeling. The surveyed sample comprised 341 accounting and controlling students from Cracow University of Economics. We find that gender, location of a secondary school, and professional experience are statistically significantly associated with GPA. Female students tend to earn higher GPAs. Similarly, students who completed secondary education in smaller towns earn higher GPAs. On the contrary students who have professional experience tend to earn lower GPAs.
Highlights
When sustainability in its social and economic dimensions is considered, education becomes a key issue [1]
Location of secondary school, professional experience, study form, and educational level are significantly associated with grade point average (GPA)
For every variable we examined whether there was a statistical difference in the frequency of achieving higher/lower GPA than the median GPA of 4.32
Summary
When sustainability in its social and economic dimensions is considered, education becomes a key issue [1]. It is reasonable to believe that the benefactor (the society that finances tertiary education) expects that students conscientiously gain knowledge, skills, and competences during their studies. These features are incorporated into and measured with the grade point average (GPA). Zarzycka and Dobroszek [34] report that the educational offer in the field of accounting and finance in Poland is extensive, including Association of Chartered Certified Accountants (ACCA) and Chartered Institute of Management Accountants (CIMA) qualifications The reason for such popularity is probably the current labor market situation, which shows a deficit of employees in Poland (including Lesser Poland voivodeship) in the area of accounting and bookkeeping [35].
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