Some Determinants of Student Performance in Principles of Financial Accounting (II) – Further Evidence from Kuwait

Abstract

The purpose of this study was to perform an empirical investigation of the influence ofselect factors on the academic performance of students studying Principles of FinancialAccounting (II). This study attempts to fill some of the gaps in the existing local and regionalaccounting education literature and to provide comparative evidence for the harmonizationof international accounting education. A stepwise regression model using a sample of 205students from the College of Business Studies, one of the tributaries of accounting educationin Kuwait, was used to test the study’s hypotheses. The results indicate that the influences ofthe selected factors are diverse in their effects on student performance. The prerequisite gradehad the most significant influence on student performance, followed by student GPA, time-lag(the time elapsed between studying the two parts of Principles of Financial Accounting), andfinally college experience. Student gender, age, and major showed no significant influence onstudent performance. The study concludes by considering the implications of these findingsfor the administration of the College of Business Studies and similar institutions, and suggestsavenues for future research.