Academic Performance Of Accounting Students Research Articles

Self-regulated learning strategies and academic performance of accounting students at a South African university

Orientation: Knowledge of a subject and cognitive strategies are usually not enough to increase students’ academic performance; students need also to be motivated to use learning strategies and deal with test and examination anxiety to be successful, especially in their first year of study. Purpose: The purpose of the study was to measure first-year accounting students’ motivational aspects and learning strategies versus academic performance at a South African university. Research questions: Three research questions were used to determine if students were motivated and applied learning strategies to perform in the accounting course: 1) What motivational variables and learning strategies are related to academic performance measuring students’ final Accounting marks, controlling for admission requirements, gender, race, and degree choice? 2) Are prior knowledge demographic and degree choice related to motivational variables and learning strategies? 3) Are motivational variables related to learning strategy variables for Accounting students regarding their Degree choice? Method: A full scale “Motivated Strategies for Learning Questionnaire” (MSLQ) was used to assess accounting students’ (N=617) motivational orientations and their use of different learning strategies for an accounting course. Multiple regression analysis was applied to explore the relationship among the different variables. Findings: The findings of this study are relevant to learning in predicting academic performance of first-year accounting students and relationships between self-regulated learning and students’ degree choice, gender, race, academic performance and admission requirements. Limitation and further recommendation: This study was only deployed to accounting students at one South African university. A further recommendation would be to collaborate with other disciplines and universities to determine if motivational and learning strategies differ from those of accounting students at a South African university. Value of the study and practical implications: The value of the study provides insights and evidence on motivational beliefs and learning strategies of students in accounting studies and how students can improve their academic performance.

Self-regulated learning strategies and academic performance of accounting students at a South African university

Orientation: Knowledge of a subject and cognitive strategies are usually not enough to increase students’ academic performance; students need also to be motivated to use learning strategies and deal with test and examination anxiety to be successful, especially in their first year of study. Purpose: The purpose of the study was to measure first-year accounting students’ motivational aspects and learning strategies versus academic performance at a South African university. Research questions: Three research questions were used to determine if students were motivated and applied learning strategies to perform in the accounting course: 1) What motivational variables and learning strategies are related to academic performance measuring students’ final Accounting marks, controlling for admission requirements, gender, race, and degree choice? 2) Are prior knowledge demographic and degree choice related to motivational variables and learning strategies? 3) Are motivational variables related to learning strategy variables for Accounting students regarding their Degree choice? Method: A full scale “Motivated Strategies for Learning Questionnaire” (MSLQ) was used to assess accounting students’ (N=617) motivational orientations and their use of different learning strategies for an accounting course. Multiple regression analysis was applied to explore the relationship among the different variables. Findings: The findings of this study are relevant to learning in predicting academic performance of first-year accounting students and relationships between self-regulated learning and students’ degree choice, gender, race, academic performance and admission requirements. Limitation and further recommendation: This study was only deployed to accounting students at one South African university. A further recommendation would be to collaborate with other disciplines and universities to determine if motivational and learning strategies differ from those of accounting students at a South African university. Value of the study and practical implications: The value of the study provides insights and evidence on motivational beliefs and learning strategies of students in accounting studies and how students can improve their academic performance.

Female accounting students and their academic performance: evidence from Kuwait

PurposeThis study aims to compare the academic performance of female accounting students with their male counterparts and to assess the impact and association between gender and the academic performance of accounting students graduating from the College of Business Studies (CBS) in Kuwait.Design/methodology/approachThe sample consisted of 141 accounting students, who graduated during 2015 from CBS. Independent samples test, correlation and linear least squares regression analyses tested the hypotheses.FindingsThe results indicate that there was a statistically significant association between gender and accounting students’ performance, which explained the superiority of the performance of the female students’ group over the performance of the male students’ group and explained the significant impact of gender on accounting students’ performance, with and without controls for other factors.Practical implicationsThe findings have practical implications for how the administration of CBS and similar educational institutions should take action. The findings suggest that the administration of CBS should adopt policies that impose and encourage the acceptance of more female accounting students, as they perform well in accounting and their academic performance is better than their male counterparts.Originality/valueThe study makes significant contributions to the existing knowledge in the area of students’ performance by empirically supporting the theoretical expectation of the impact of gender on accounting students’ performance. It provides a foundation for future comparative studies, potentially leading to the harmonization of international accounting education. It also addresses some of the shortfalls in the existing regional accounting education literature resulting from the scarcity of prior studies, where little has been published.