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Examining the relationships among background variables and academic performance of first year accounting students at an Irish University

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  • Byrne, Marann
  • Flood, Barbara

Abstract

The study reported on in this paper examined the associations among prior academic achievement, prior knowledge of accounting, gender, motives, expectations and preparedness for higher education and academic performance in the first year of an accounting program at an Irish university. Data regarding the background variables were gathered using a questionnaire and examination marks were used to as measures of academic performance. Results indicate a significant association among prior academic achievement, prior knowledge of accounting, and students’ academic performance. Additionally, students’ confidence in their skills and abilities, perceptions regarding the role of university in career development, positive prior experiences of learning accounting, and a desire to experience intellectual growth are all significant variables in explaining variation in first year academic performance. Interestingly, the opportunity provided by university to broaden one’s horizons (motive) and a willingness to ask for help from lecturers (preparedness) were found to be negatively associated with performance.

Suggested Citation

  • Byrne, Marann & Flood, Barbara, 2008. "Examining the relationships among background variables and academic performance of first year accounting students at an Irish University," Journal of Accounting Education, Elsevier, vol. 26(4), pages 202-212.
    • Handle: RePEc:eee:joaced:v:26:y:2008:i:4:p:202-212
    DOI: 10.1016/j.jaccedu.2009.02.001
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    1. Louise Gracia & Ellis Jenkins, 2003. "A quantitative exploration of student performance on an undergraduate accounting programme of study," Accounting Education, Taylor & Francis Journals, vol. 12(1), pages 15-32.
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    1. Abdulmumini Baba Alfa & Abdulmumini Baba Alfa & Mohd Zaini Abd Karim, 2016. "Student Enthusiasm as a Key Determinant of their Performance," International Review of Management and Marketing, Econjournals, vol. 6(2), pages 237-245.
    2. Büchele, Stefan, 2020. "Should we trust math preparatory courses? An empirical analysis on the impact of students’ participation and attendance on short- and medium-term effects," Economic Analysis and Policy, Elsevier, vol. 66(C), pages 154-167.
    3. 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.
    4. Stefan Buechele, 2018. "Bridging the Gap - how Effective are Remedial Math Courses in Germany?," MAGKS Papers on Economics 201825, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    5. Delgado Hurtado, María del Mar & Castrillo Lara, Luis Ángel, 2015. "Efectividad del aprendizaje cooperativo en contabilidad: una contrastación empírica," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 138-147.
    6. Stefan Buechele, 2019. "Should We Trust Math Preparatory Courses? An Empirical Analysis on the Impact of Students' Participation and Attendance on Short- and Medium-Term Effects," MAGKS Papers on Economics 201927, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    7. Duff, Angus & Mladenovic, Rosina, 2015. "Antecedents and consequences of accounting students' approaches to learning: A cluster analytic approach," The British Accounting Review, Elsevier, vol. 47(3), pages 321-338.
    8. Nick Sciulli & Malcolm Smith & Phil Ross, 2009. "Benchmarking the First Year Accounting Unit: Evidence from Australia," Asian Journal of Finance & Accounting, Macrothink Institute, vol. 1(2), pages 115-115, December.
    9. Lourens J. Erasmus & Houdini Fourie, 2018. "Inclusive accountancy programmes in South African higher education: a revised teaching approach," Accounting Education, Taylor & Francis Journals, vol. 27(5), pages 495-512, September.
    10. Dong, Nanyan & Bai, Meng & Zhang, He & Zhang, Junrui, 2019. "Approaches to learning IFRS by Chinese accounting students," Journal of Accounting Education, Elsevier, vol. 48(C), pages 1-11.
    11. Azrinawati Mohd Remali & Mohamad Afiq Ghazali & Mohammad Khairi Kamaruddin & Tan Yong Kee, 2013. "Understanding Academic Performance Based on Demographic Factors, Motivation Factors and Learning Styles," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 3(9), pages 1938-1951, September.
    12. Ivo J. M. Arnold & Wietske Rowaan, 2014. "First-Year Study Success in Economics and Econometrics: The Role of Gender, Motivation, and Math Skills," The Journal of Economic Education, Taylor & Francis Journals, vol. 45(1), pages 25-35, March.
    13. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.
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    15. Opdecam, Evelien & Everaert, Patricia, 2022. "Effect of a summer school on formative and summative assessment in accounting education," Journal of Accounting Education, Elsevier, vol. 58(C).

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