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A quantitative exploration of student performance on an undergraduate accounting programme of study

Author

Listed:
  • Louise Gracia
  • Ellis Jenkins

Abstract

This paper explores undergraduate performance at second and final year levels on a degree programme in Accounting and Finance at a Welsh university using a blend of data from demographic, attitudinal and behavioural sources. It considers issues including gender, prior year performance and students' application to study based upon classroom observation, and makes use of multiple regression and principal components analysis. Findings appear to highlight that both prior year results and application to studies are positively associated with performance as measured by grade points. At second year level, gender is also positively associated with performance whilst age is negatively associated. The findings with regard to gender and age are not repeated in the final year but the primary ranking of this university by students is positively associated with performance in that final year. Finally, there is also some evidence that students who undertake a year of supervised work experience do better in the final year. Finally, the implications of the empirical research are discussed and further research is outlined in terms of undertaking a longitudinal study based upon application and the adoption of qualitative approaches to exploring the reasons for differences in undergraduate performances.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:accted:v:12:y:2003:i:1:p:15-32
    DOI: 10.1080/0963928032000049375
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    Citations

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    Cited by:

    1. 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.
    2. 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.
    3. Huikku, Jari & Myllymäki, Emma-Riikka & Ojala, Hannu, 2022. "Gender differences in the first course in accounting: An achievement goal approach," The British Accounting Review, Elsevier, vol. 54(3).
    4. Tse, Harry & Tam, Kwok Leung, 2017. "Getting the basics right: Factors shaping student performance in intermediate economics," Economic Analysis and Policy, Elsevier, vol. 53(C), pages 1-8.
    5. Harrington, Donna Ramirez & Kulasekera, Kumuduni & Bates, Rick & Bredahl, Maury E., 2006. "Determinants of Student Performance in an Undergraduate Financial Accounting Class," Working Papers 34117, University of Guelph, Department of Food, Agricultural and Resource Economics.
    6. Norlaila Mazura Hj. Mohaiyadin & Masdiah Abdul Hamid, 2013. "Assessment Method (AM), English Communication and Language (ENG) and Pre-Requisite Knowledge of Student (PRE): A Comparative Study Among Universiti Tenaga Nasional (UNITEN) Accounting Students," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 3(9), pages 1863-1877, September.
    7. 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.
    8. 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.

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