IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v13y2004i4p409-430.html
   My bibliography  Save this article

Understanding academic performance and progression of first-year accounting and business economics undergraduates: the role of approaches to learning and prior academic achievement

Author

Listed:
  • Angus Duff

Abstract

Previous research indicates that age, gender, and prior academic achievement have direct effects on students' approaches to learning and their academic performance and progression. Here an investigation is reported which explores the relationships between 60 first-year undergraduate accounting and business economics students' approaches to learning, their age, gender, prior academic achievement, and their subsequent academic performance and progression. Linear regression analyses identified the strongest predictor of first-year academic performance and progression as prior academic achievement (i.e. performance in school examinations). Cluster analysis of the six dimensions of the RASI, academic performance and progression revealed two clusters. The first cluster (labelled 'effective learner') had a 75.0% rate of progression; the second (labelled 'ineffective learner') had only an 11.7% rate of progression. 'Effective learner' scores high on Deep Approach and low on Surface Approach, while the 'ineffective learner' scores low on Deep Approach and high on Surface Approach.

Suggested Citation

  • Angus Duff, 2004. "Understanding academic performance and progression of first-year accounting and business economics undergraduates: the role of approaches to learning and prior academic achievement," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 409-430.
    • Handle: RePEc:taf:accted:v:13:y:2004:i:4:p:409-430
    DOI: 10.1080/0963928042000306800
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000306800
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/0963928042000306800?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Peter Booth & Peter Luckett & Rosina Mladenovic, 1999. "The quality of learning in accounting education: the impact of approaches to learning on academic performance," Accounting Education, Taylor & Francis Journals, vol. 8(4), pages 277-300.
    2. Moy Yin Koh & Hian Chye Koh, 1999. "The determinants of performance in an accountancy degree programme," Accounting Education, Taylor & Francis Journals, vol. 8(1), pages 13-29.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. McPhail, Ken & Paisey, Catriona & Paisey, Nicholas J., 2010. "Class, social deprivation and accounting education in Scottish schools: Implications for the reproduction of the accounting profession and practice," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 31-50.
    2. 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.
    3. Stephen A. Coetzee & Astrid Schmulian & Rholé Coetzee, 2018. "Web conferencing-based tutorials: student perceptions thereof and the effect on academic performance in accounting education," Accounting Education, Taylor & Francis Journals, vol. 27(5), pages 531-546, September.
    4. Beatson, Nicola & Gabriel, Cle-Anne & Howell, Angela & Scott, Stephen & van der Meer, Jacques & Wood, Lincoln C., 2020. "Just opt in: How choosing to engage with technology impacts business students’ academic performance," Journal of Accounting Education, Elsevier, vol. 50(C).
    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. Kate Wynn-Williams & Nicola Beatson & Cameron Anderson, 2016. "The impact of unstructured case studies on surface learners: a study of second-year accounting students," Accounting Education, Taylor & Francis Journals, vol. 25(3), pages 272-286, June.
    7. 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).
    8. 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.
    9. Ballantine, Joan A. & Duff, Angus & McCourt Larres, Patricia, 2008. "Accounting and business students’ approaches to learning: A longitudinal study," Journal of Accounting Education, Elsevier, vol. 26(4), pages 188-201.
    10. 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.
    11. Nicola J. Beatson & David A. G. Berg & Jeffrey K. Smith, 2020. "The influence of self‐efficacy beliefs and prior learning on performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(2), pages 1271-1294, June.
    12. Richard B. Dull & Lydia L. F. Schleifer & Jeffrey J. McMillan, 2015. "Achievement Goal Theory: The Relationship of Accounting Students' Goal Orientations with Self-efficacy, Anxiety, and Achievement," Accounting Education, Taylor & Francis Journals, vol. 24(2), pages 152-174, April.
    13. 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.
    14. Jekaterina Rogaten & Giovanni B. Moneta, 2017. "Positive and Negative Structures and Processes Underlying Academic Performance: A Chained Mediation Model," Journal of Happiness Studies, Springer, vol. 18(4), pages 1095-1119, August.
    15. Tracey Mcdowall & Beverley Jackling, 2006. "The Impact of Computer-Assisted Learning on Academic Grades: An Assessment of Students' Perceptions," Accounting Education, Taylor & Francis Journals, vol. 15(4), pages 377-389.
    16. 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.
    17. Joan A. Ballantine & Xin Guo & Patricia Larres, 2018. "Can Future Managers and Business Executives be Influenced to Behave more Ethically in the Workplace? The Impact of Approaches to Learning on Business Students’ Cheating Behavior," Journal of Business Ethics, Springer, vol. 149(1), pages 245-258, April.
    18. Belete J. Bobe & Barry J. Cooper, 2020. "Accounting students’ perceptions of effective teaching and approaches to learning: impact on overall student satisfaction," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2099-2143, September.
    19. 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.
    20. 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).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Paul Wells & Paul De Lange & Peter Fieger, 2008. "Integrating a virtual learning environment into a second‐year accounting course: determinants of overall student perception," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(3), pages 503-518, September.
    2. Aldónio Ferreira & Andrijani Santoso, 2008. "Do students’ perceptions matter? A study of the effect of students’ perceptions on academic performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 209-231, June.
    3. Marann Byrne & Barbara Flood & Pauline Willis, 2002. "The relationship between learning approaches and learning outcomes: a study of Irish accounting students," Accounting Education, Taylor & Francis Journals, vol. 11(1), pages 27-42.
    4. Lucas, Ursula & Meyer, Jan H.F., 2005. "‘Towards a mapping of the student world’: the identification of variation in students' conceptions of, and motivations to learn, introductory accounting," The British Accounting Review, Elsevier, vol. 37(2), pages 177-204.
    5. Paul de Lange & Felix Mavondo, 2004. "Gender and motivational differences in approaches to learning by a cohort of open learning students," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 431-448.
    6. 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.
    7. John Cullen & Sue Richardson & Rona O'Brien, 2004. "Exploring the teaching potential of empirically-based case studies," Accounting Education, Taylor & Francis Journals, vol. 13(2), pages 251-266.
    8. Christina Chiang & Paul K. Wells & Peter Fieger & Divesh S. Sharma, 2021. "An investigation into student satisfaction, approaches to learning and the learning context in Auditing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 913-936, March.
    9. Richard B. Dull & Lydia L. F. Schleifer & Jeffrey J. McMillan, 2015. "Achievement Goal Theory: The Relationship of Accounting Students' Goal Orientations with Self-efficacy, Anxiety, and Achievement," Accounting Education, Taylor & Francis Journals, vol. 24(2), pages 152-174, April.
    10. Mouhcine Tallaki & Enrico Bracci & Monia Castellini, 2015. "Accounting learning preferences: the role of visualisation," Working Papers 2015094, University of Ferrara, Department of Economics.
    11. McPhail, Ken & Paisey, Catriona & Paisey, Nicholas J., 2010. "Class, social deprivation and accounting education in Scottish schools: Implications for the reproduction of the accounting profession and practice," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 31-50.
    12. Gordon Boyce & Sarah Williams & Andrea Kelly & Helen Yee, 2001. "Fostering deep and elaborative learning and generic (soft) skill development: the strategic use of case studies in accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(1), pages 37-60.
    13. 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.
    14. 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.
    15. 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.
    16. Andrew Worthington & Helen Higgs, 2003. "Factors explaining the choice of a finance major: the role of students' characteristics, personality and perceptions of the profession," Accounting Education, Taylor & Francis Journals, vol. 12(3), pages 261-281.
    17. 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.
    18. Kate Wynn-Williams & Nicola Beatson & Cameron Anderson, 2016. "The impact of unstructured case studies on surface learners: a study of second-year accounting students," Accounting Education, Taylor & Francis Journals, vol. 25(3), pages 272-286, June.
    19. Beverley Jackling, 2005. "Analysis of the learning context, perceptions of the learning environment and approaches to learning accounting: a longitudinal study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 45(4), pages 597-612, December.
    20. Chui, Lawrence & Martin, Kasey & Pike, Byron, 2013. "A quasi-experimental assessment of interactive student response systems on student confidence, effort, and course performance," Journal of Accounting Education, Elsevier, vol. 31(1), pages 17-30.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:13:y:2004:i:4:p:409-430. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAED20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.