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Determinants of Student Performance in an Undergraduate Financial Accounting Class

Author

Listed:
  • Harrington, Donna Ramirez
  • Kulasekera, Kumuduni
  • Bates, Rick
  • Bredahl, Maury E.

Abstract

This study investigates the effects of class size, high school accounting, aptitude and attitude on learning , measured by the difference between post-test and pre-test scores, in an undergraduate financial accounting class, after controlling for students' major and semester level. Statistical analysis showed that scores of students in small classes improved by 48%, while scores of students in the large classes improved by 6% percent, implying a decline in learning by 88% by shifting to larger classes. High school accounting was found to improve pre- and post-test scores but the improvement on their post-test scores was significantly lower, implying a diminishing effect of high school accounting on performance as the complexity of the course material increases. We also found that midterm grade (aptitude) and changes in perception about the relevance of the class on business-related issues (attitude) motivate learning.

Suggested Citation

  • 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.
    • Handle: RePEc:ags:uguewp:34117
    DOI: 10.22004/ag.econ.34117
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    References listed on IDEAS

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    5. Louise Gracia & Ellis Jenkins, 2002. "An exploration of student failure on an undergraduate accounting programme of study," Accounting Education, Taylor & Francis Journals, vol. 11(1), pages 93-107.
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