The Impact of Background Variables on the Academic Achievement of the Accounting Students of Islamic Azad University of Yazd

Accounting education has been much debated over the previous years but it has got an accelerated trend over the recent years that might be attributed to several reasons. One of the most important reasons is that accounting is changing consistent with the ever changing business environment. The innovations of accounting markets, significant technological improvements in information and communication, computerizing and move to the service economics need much information which should be satisfied by the accounting system. Accounting teachers should respond to these changes and this is possible only by using a substitute educational system and researches in the fields of accounting education and corrections of the books and training periods. The present study aims to measure the relationship between the background variables of the accounting students and their academic performance and determine the effective factors. Three background variables including the high school major, education degrees of the parents and the average scores of the high school and university are used. The population comprises of all accounting graduated students and the final year students. We have used simple random sampling and 202 individuals have been selected as the sample from the Morgan table. In data analysis, the inferential statistics are used to describe the position of the population. Based on the normality of the average scores of the students, two independent samples t test and ANOVA are applied. The findings reveal that the high school major of the accounting students directly impacts their academic achievement. Furthermore, the results show that there is a direct association between the average scores of the high school and university but there is no significant association between the academic achievement of the accounting students and the education degrees of the parents.