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The impact of background factors on the performance of nonspecialist undergraduate students on accounting modules - a longitudinal study: a research note

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  • Alison Lane
  • Mike Porch

Abstract

Over recent years it has become apparent that students on the Business Studies and Leisure degree programmes at the University of Glamorgan perform poorly in the core accounting modules. Given that a high proportion of undergraduate accounting courses in the UK are delivered to nonspecialists, research into the performance of such students is important. With reference to previous literature, this study investigates the extent to which background factors affect the performance of students studying the nonspecialist Level 1 and Level 2 modules. The study is based on the September 1998 intake of students utilizing background information collected from the student files and performance measures from the university's Student Administration System. Explanatory variables are analysed using a factor analytical approach via principal component analysis. Multiple regression analysis is then performed on the results of the three accounting modules. The findings of this study are that the explanatory power of such models is limited and that perhaps a more qualitative approach to assessing factors influencing student performance would be more worthwhile.

Suggested Citation

  • Alison Lane & Mike Porch, 2002. "The impact of background factors on the performance of nonspecialist undergraduate students on accounting modules - a longitudinal study: a research note," Accounting Education, Taylor & Francis Journals, vol. 11(1), pages 109-118.
    • Handle: RePEc:taf:accted:v:11:y:2002:i:1:p:109-118
    DOI: 10.1080/09639280210153308
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    References listed on IDEAS

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    1. Beverley Jackling & Alastair Anderson, 1998. "Study mode, general ability and performance in accounting: a research note," Accounting Education, Taylor & Francis Journals, vol. 7(1), pages 65-73.
    2. Kamal Naser & Michael Peel, 1998. "An exploratory study of the impact of intervening variables on student performance in a Principles of Accounting course," Accounting Education, Taylor & Francis Journals, vol. 7(3), pages 209-223.
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    Cited by:

    1. 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.
    2. 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.

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