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Student performance in tertiary‐level accounting: an international student focus

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  • Neil Hartnett
  • Jennifer Römcke
  • Christine Yap

Abstract

The present paper provides empirical evidence regarding the academic performance of university students studying accounting. In particular, the effect of student origin is investigated by comparing the accounting performance of resident and international students. The present study controls for a number of other key variables, including ability, anxiety, work experience in accounting, accounting study prior to university and enrolment status. The question of whether international student performance improves over time through an acculturation effect is also investigated. Bivariate analyses revealed higher anxiety and lower general ability for international vis‐à‐vis resident students yet no significant difference in accounting performance between the two groups. After controlling for key variables, an association was observed between student origin and accounting performance with superior performance reported for the international student cohort. Statistically significant relationships were also observed between accounting performance and ability, anxiety, employment experience in accounting, enrolment status and accounting study prior to university. An acculturation effect was not clearly evidenced.

Suggested Citation

  • Neil Hartnett & Jennifer Römcke & Christine Yap, 2004. "Student performance in tertiary‐level accounting: an international student focus," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 44(2), pages 163-185, July.
    • Handle: RePEc:bla:acctfi:v:44:y:2004:i:2:p:163-185
    DOI: 10.1111/j.1467-629X.2004.00104.x
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    Cited by:

    1. Janik Ole Wecks & Johannes Voshaar & Benedikt Jost Plate & Jochen Zimmermann, 2024. "Generative AI Usage and Exam Performance," Papers 2404.19699, arXiv.org, revised Nov 2024.
    2. Bernadette Smith & William Maguire & Helen Haijuan Han, 2018. "Generic skills in accounting: perspectives of Chinese postgraduate students," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(2), pages 535-559, June.
    3. Yilmaz Guney, 2009. "Exogenous and Endogenous Factors Influencing Students' Performance in Undergraduate Accounting Modules," Accounting Education, Taylor & Francis Journals, vol. 18(1), pages 51-73.
    4. Vincent Bicudo de Castro & Bhavani Sridharan & Kim Watty & Maryam Safari, 2021. "The impact of learner engagement on performance outcomes: a longitudinal study in accounting education," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1639-1664, April.
    5. McGowan, Sue & Potter, Lucy, 2008. "The implications of the Chinese learner for the internationalization of the curriculum: An Australian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(2), pages 181-198.
    6. Jackson, Mark, 2014. "Accounting “Boot Camp”," Journal of Accounting Education, Elsevier, vol. 32(1), pages 88-97.
    7. Montagud Mascarell, M. Dolores & Gandía Cabedo, Juan L., 2014. "Entorno virtual de aprendizaje y resultados académicos: evidencia empírica para la enseñanza de la Contabilidad de Gestión," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 108-115.
    8. Ahmet Onay* & Serdar Benligiray, 2018. "Internal Factors Affecting Student Performance in Accounting Courses at a Vocational School," Sumerianz Journal of Economics and Finance, Sumerianz Publication, vol. 1(3), pages 82-90, 09-2018.
    9. Emine Yilmaz Karakoc, 2016. "The Role of Ethical Sensitivity and Self-Esteem on Academic Performance in Accounting Course," Eurasian Journal of Business and Management, Eurasian Publications, vol. 4(2), pages 95-105.
    10. Reza M. Monem, 2007. "Does access to tutorial solutions enhance student performance? Evidence from an accounting course," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(1), pages 123-142, March.

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