Does accumulated knowledge impact academic performance in cost accounting?

2017 ◽  
Vol 10 (01) ◽  
pp. 2-11 ◽  
Author(s):  
Khalid A. Alanzi ◽  
Mishari M. Alfraih
Keyword(s):  
Academic Performance ◽  
Academic Research ◽  
Empirical Support ◽  
Cost Accounting ◽  
Accounting Education ◽  
Accounting Students ◽  
International Accounting ◽  
Least Squares Regression ◽  
Content Type ◽  
The Impact

Purpose This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic performance of Cost Accounting students. Design/methodology/approach The sample consisted of 89 students enrolled in the Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares regression analyses tested the study’s hypothesis. Findings Results indicated significant impact of accumulated knowledge on academic performance, with and without controls for other factors. Practical implications The findings provide administrators, academic advisors, accounting educators and researchers with a useful benchmark for the development of accounting curriculum, teaching plans and strategies and future academic research, and it forms the basis for comparative work aimed at the harmonization of international accounting education. Originality/value The study provides empirical support for the theoretical prediction that quantitative accumulated knowledge in accounting has an impact on the academic performance of students, especially in Cost Accounting. Internationally, it provides a foundation for future comparative studies, potentially leading to the harmonization of international accounting education. Regionally, it attempts to fill some of the gaps in the regional accounting education literature. Locally, the study seeks to improve the performance of the accounting students in Cost Accounting within the college where data were collected.

Female accounting students and their academic performance: evidence from Kuwait

2018 ◽  
Vol 9 (5) ◽  
pp. 662-672
Author(s):  
Khalid A. Alanzi
Keyword(s):  
Academic Performance ◽  
Accounting Education ◽  
Male Students ◽  
Accounting Students ◽  
Least Squares Regression ◽  
Content Type ◽  
Business Studies ◽  
College Of Business ◽  
The Impact ◽  
Practical Implications

Purpose This study aims to compare the academic performance of female accounting students with their male counterparts and to assess the impact and association between gender and the academic performance of accounting students graduating from the College of Business Studies (CBS) in Kuwait. Design/methodology/approach The sample consisted of 141 accounting students, who graduated during 2015 from CBS. Independent samples test, correlation and linear least squares regression analyses tested the hypotheses. Findings The results indicate that there was a statistically significant association between gender and accounting students’ performance, which explained the superiority of the performance of the female students’ group over the performance of the male students’ group and explained the significant impact of gender on accounting students’ performance, with and without controls for other factors. Practical implications The findings have practical implications for how the administration of CBS and similar educational institutions should take action. The findings suggest that the administration of CBS should adopt policies that impose and encourage the acceptance of more female accounting students, as they perform well in accounting and their academic performance is better than their male counterparts. Originality/value The study makes significant contributions to the existing knowledge in the area of students’ performance by empirically supporting the theoretical expectation of the impact of gender on accounting students’ performance. It provides a foundation for future comparative studies, potentially leading to the harmonization of international accounting education. It also addresses some of the shortfalls in the existing regional accounting education literature resulting from the scarcity of prior studies, where little has been published.

Could learning outcomes of the first course in accounting predict overall academic performance?

2017 ◽  
Vol 10 (01) ◽  
pp. 89-98 ◽  
Author(s):  
Khalid A. Alanzi ◽  
Mishari M. Alfraih
Keyword(s):  
Academic Performance ◽  
Learning Outcomes ◽  
Linear Regression Analysis ◽  
Accounting Education ◽  
Accounting Students ◽  
Valuable Insight ◽  
Grade Point ◽  
Content Type ◽  
Future Studies ◽  
The Impact

Purpose This study aims to question whether learning outcomes of the first course in accounting could predict the overall academic performance of accounting students as measured by their graduating grade point average (GPA). Design/methodology/approach The sample of the present study was drawn from accounting students who were graduated during 2015 from a business college in Kuwait. Linear regression analysis was used to test the study's hypothesis. Findings The results indicate that there was a statistically significant association between the grade earned in the first course in accounting and the graduating GPA, which explained the significant impact of the learning outcomes of the first course in accounting on the overall academic performance of accounting students as measured by their graduating GPA, with and without controls for other factors. Practical implications The findings provide accounting educators with valuable insight into the significance of the outcomes of the first course in accounting, which would, in turn, lead to taking the necessary actions to enhance students' performances in this particular course, leading to improvements in the overall academic performance. The findings also provide academic researchers with a useful benchmark for future studies, as these findings would be expected to serve as a base for future studies in this area of research by re-examining the impact of students’ performance in the first course in accounting on the overall academic performance of accounting students in different educational environments and/or using the findings of the current study for another comparative research study. Originality/value Focusing on the impact of the learning outcomes of the first course in accounting on the overall academic performance of accounting students, rather than the other way around, the study contributes remarkably to the existing literature of accounting education, especially in developing countries such as Kuwait.

scholarly journals Mastering foreign languages as a method to improve the academic performance of accounting students: evidence from university of JIJEL

2021 ◽  
Vol 5 (1) ◽  
pp. 45-59
Author(s):  
Raja DOUIS ◽  
Fateh AHMIA
Keyword(s):  
Academic Performance ◽  
Analytical Methods ◽  
Scientific Production ◽  
Accounting Education ◽  
Foreign Languages ◽  
Accounting Students ◽  
Professional Integration ◽  
Study Results ◽  
The Impact

This study seek to highlight the impact of foreign languages proficiency on academic performance of accounting students, in the context of finding methods that would improve Algeria’s accounting education, to obtain the study results the descriptive, analytical methods have been followed, and survey have been distributed on 30 student male/female from accounting field in Jijel university. We came to that languages proficiency significantly improve scientific production of accounting students while it does not affect their learning and professional integration in Algerian environment.  

A question of balance: study–work–life, perspectives from accounting students

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nicola J. Beatson ◽  
Paul de Lange ◽  
Heinrich Oosthuizen
Keyword(s):  
Academic Performance ◽  
Lived Experience ◽  
Work Life ◽  
Accounting Students ◽  
Balance Study ◽  
Formal Curriculum ◽  
Life Balance ◽  
Content Type ◽  
Depth Analysis ◽  
The Impact

Purpose Students have a finite amount of time that they can allocate between commitments of study–work–life. Striking a balance between these competing activities is an individual conundrum and this study aims to explore the impact of extramural activities and paid employment on the academic performance of accounting students. Design/methodology/approach Guided by Carroll’s model of school learning, the authors adopt a quantitative approach where they survey (N = 264) and gather responses (n = 195) from students with respect to their choices regarding spare time outside study. These perceptions are then compared to their academic performance. Quantitative responses were subsequently triangulated with interview findings to provide in-depth analysis. Findings Findings provide greater understanding for educators of the student lived experience, which reveals that the work, study and life balance is individually nuanced and is largely driven by the individual’s perceived level of interference from work, which is a significant predictor of academic performance. Originality/value Analysis of the determinants of student learning includes prior academic achievement, confidence with numbers, critical thinking, gender and prior accounting knowledge. Yet, little is known about the implication of activities outside the formal curriculum. This study addresses this void in the literature and provides a much-needed link back to accounting faculty’s pedagogical approaches as they adapt to a cohort’s learning behaviour. This study also adds to the debate on the need for more discussion with faculty to allow alternate arrangements based on extramural activities and employment commitments. Greater understanding of study–work–life balance for students provides an opportunity for new dialog between faculty and students.

scholarly journals Predicting mobile app usage for purchasing and information-sharing

2014 ◽  
Vol 42 (8) ◽  
pp. 759-774 ◽  
Author(s):  
David G. Taylor ◽  
Michael Levin
Keyword(s):  
Information Sharing ◽  
Mobile Apps ◽  
Academic Research ◽  
Empirical Support ◽  
Mobile App ◽  
Moderating Effect ◽  
Least Squares Regression ◽  
Content Type ◽  
Apple Ios ◽  
Practical Implications

Purpose – Mobile applications, or apps, are an increasingly important part of omnichannel retailing. While the adoption and usage of apps for marketing purposes has grown exponentially over the past few years, there is little academic research in this area. The purpose of this paper is to examine how the mobile phone platform (Android vs Apple iOS), interest in the app and recency of store visit affect consumers’ likelihood to use the apps for purchasing and information-sharing activities. Design/methodology/approach – The paper tests a model by analysing survey data collected from customers of a major US retailer using partial least squares regression. Findings – The analysis finds that the level of interest in a retail app is positively related to the consumer's intention to engage in both purchasing and information-sharing activities. In addition, the recency of the consumer's last visit to the retail store has a moderating effect on both types of activities; the more recent the last visit, the larger the effect-size of interest in the app on intention to share information and make a purchase. Practical implications – While marketing and advertising managers may have suspected that Apple iOS users are more receptive to retail mobile apps, this study provides empirical support for the proposition. In addition, the moderating effect of recency of visit suggests that in-store promotions may be effective in increasing usage of the retailer's mobile apps. Originality/value – This study is among the first in the academic literature to examine predictors of mobile app usage for purchasing and information sharing. It fills a gap in the literature, while at the same time providing actionable information for practitioners.

The impact of discussion board usage on overall performance in an introductory accounting subject

2016 ◽  
Vol 28 (3) ◽  
pp. 337-358 ◽  
Author(s):  
Abdel K. Halabi ◽  
Jo-ann Larkins
Keyword(s):  
Student Performance ◽  
Discussion Board ◽  
Accounting Education ◽  
Accounting Students ◽  
Teaching Staff ◽  
First Year ◽  
Discussion Boards ◽  
Content Type ◽  
Student Background ◽  
The Impact

Purpose The aim of this paper is to examine the academic performances of first-year accounting students using a discussion board. Design/methodology/approach The paper develops a model to determine the impact of discussion board usage on overall student performance. A number of variables are controlled for including academic aptitude, previous accounting experience, gender and student background. Included in the model are diagnostic information indicators of student use of the discussion board, obtained from the Web-based learning environment tracking reports. Findings The multiple regression analysis shows a positive benefit in terms of greater marks for students who post on the discussion board compared to those who do not post, even after controlling for academic ability. Research limitations/implications The improved knowledge construction gained by actively using discussion boards may be used by teaching staff to promote greater student acceptance and voluntary participation in discussion boards resulting in more interaction and possibly higher academic achievement. Originality/value While technology and WBLEs have been well accepted in accounting education, and are widely used (Watson et al., 2007), the introduction of discussion boards has resulted in a dearth of research on their use and effectiveness. In-depth accounting educational literature reviews (Apostolou et al., 2013, 2010; Watson et al., 2007; Watson et al., 2003; Rebele et al., 1998) have reported very few studies on discussion boards over three decades.

Students' perceptions regarding classroom attendance and its impact on their academic performance: evidence from a developing country

2020 ◽  
Vol 62 (6) ◽  
pp. 693-706
Author(s):  
Abdullah Almutawa ◽  
Mishiel Said Suwaidan
Keyword(s):  
Academic Performance ◽  
Positive Impact ◽  
Developed Countries ◽  
Research Field ◽  
Accounting Students ◽  
Public Higher Education ◽  
Chi Square ◽  
Content Type ◽  
Chi Square Test ◽  
The Impact

PurposeThe purposes of this study are to identify the reasons that prevent students from attending lectures, to examine the impact of absenteeism on their academic performance and to explore the role of gender in their attendance.Design/methodology/approachA questionnaire survey made up of statements was distributed to accounting students. Descriptive measures, a five-point Likert scale, Pearson's chi-square test and phi test were employed to achieve the study's objectives.FindingsThe study shows that most of the accounting students surveyed are aware of the importance of attending lectures, since they believe that attendance will have a positive impact on their understanding of course material and on their academic performance. The study indicates that overall academic performance and student attendance are related. It also indicates that there is a statistically significant association between the overall academic performance of accounting students and their gender.Practical implicationsTo gain greater insight into educators, academic institutes, researchers and parents concerning the reasons that lie behind students not attending accounting lectures in public higher education institutions in Kuwait and the effect of attendance on academic performance.Originality/valueMost prior studies have been conducted in developed countries and Western contexts. Especially, with the potential perceived differences in cultures and norms, this empirical study is expected to contribute to fill the gap in this research field.

The effect of students’ performance in introductory accounting on college duration

2018 ◽  
Vol 9 (3) ◽  
pp. 247-260 ◽  
Author(s):  
Khalid A. Alanzi ◽  
Mishari M. Alfraih
Keyword(s):  
Academic Research ◽  
Ordinary Least Squares ◽  
Accounting Education ◽  
Accounting Students ◽  
Content Type ◽  
Business College ◽  
Introductory Accounting ◽  
Academic Researchers ◽  
Academic Year ◽  
Practical Implications

Purpose This study aims to examine the effect of accounting students’ performance in the first part of introductory accounting on duration to successfully complete accounting program. Design/methodology/approach Linear regression (ordinary least squares) with a sample of 127 accounting students, who were graduated during the 2015/2016 academic year from a business college in Kuwait, was used to test the study’s hypothesis. Findings The results indicate that there was a statistically significant association between the grade earned in the first part of introductory accounting and the college duration, which explained the significant influence of the grade earned in the first part of introductory accounting on the college duration, with and without controls for other factors. Practical implications The findings provide administrators, accounting educators and academic researchers with a useful benchmark for improving accounting programs and guidelines for future academic research. Originality/value The value of this study would be twofold; it provided a foundation for future comparative studies, potentially leading to the harmonization of international accounting education, and it addressed some of the gaps in the existing regional accounting education literature resulting from the scarcity of prior studies. In addition, the college where data were collected has been recently approved to enter the candidacy for accreditation at the Accreditation Council for Business Schools and Programs. Given the accrediting bodies emphasis on academic performance and graduation on time, the study’s findings would help the college in enhancing its students’ performance and maximizing the chances of its accreditation application being successful.

The impact of executives’ perceptions of environmental threats and organizational slack on innovation strategies

2016 ◽  
Vol 7 (2) ◽  
pp. 216-230 ◽  
Author(s):  
Chengyuan Wang ◽  
Biao Luo ◽  
Yong Liu ◽  
Zhengyun Wei
Keyword(s):  
Cognitive Theory ◽  
Environmental Changes ◽  
Ordinary Least Squares ◽  
Organizational Slack ◽  
Least Squares Regression ◽  
Content Type ◽  
Environmental Threats ◽  
Innovation Strategies ◽  
The Impact ◽  
The Relationship

Purpose The paper aims to study the relationship between executives’ perceptions of environmental threats and innovation strategies and investigate the moderating effect of contextual factor (i.e. organizational slack) on such relations. It proposes a dualistic relationship between executives’ perceptions of environmental threats and innovation strategies, in which different perceptions of environmental threats will lead to corresponding innovation strategies, and dyadic organizational slack can promote such processes. Design/methodology/approach The paper is based on a survey with 163 valid questionnaires, which were all completed by executives. Hierarchical ordinary least-squares regression analysis is used to test the hypotheses proposed in this paper. Findings The paper provides empirical insights about that executives tend to choose exploratory innovation when they perceive environmental changes as likely loss threats, yet adopt exploitative innovation when perceiving control-reducing threats. Furthermore, unabsorbed slack (e.g. financial redundancy) positively moderates both relationships, while absorbed slack (e.g. operational redundancy) merely positively influences the relationship between the perception of control-reducing threats and exploitative innovation. Originality/value The paper bridges the gap between organizational innovation and cognitive theory by proposing a dualistic relationship between executives’ perceptions of environmental threats and innovation strategies. The paper further enriches innovation studies by jointly considering both subjective and objective influence factors of innovation and argues that organizational slack can moderate such dualistic relationship.

Ethics and accounting education: does teaching stand-alone religious courses affect accounting students’ ethical decisions?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ibrahim El-Sayed Ebaid
Keyword(s):  
Saudi Arabia ◽  
Business Ethics ◽  
Ethical Decision Making ◽  
Ethical Dilemmas ◽  
T Test ◽  
Accounting Education ◽  
Accounting Students ◽  
Content Type ◽  
Credit Hours ◽  
Ethical Decisions

Purpose Undergraduate accounting program at Umm Al-Qura University in Saudi Arabia is a unique case. The program includes 147 credit hours of which 28 credit hours are religious courses. This study aims to examine the effect of teaching these religious courses on students’ ethical perceptions and decisions. Design/methodology/approach A survey was conducted for a sample of accounting students at Umm Al-Qura University. The sample was divided into two groups; the first group includes students who did not study religious courses, while the second group includes students who study religious courses. The questionnaire contained three groups of questions that aimed to explore students’ perceptions of ethics in general, students’ perceptions of business ethics and explored their ethical attitudes regarding some accounting decisions that involve ethical dilemmas. Independent two-sample t-test and multiple regression analysis were used to determine whether the responses of the two groups were significantly different. Findings The findings of the study revealed that teaching religious courses led to an improvement in students’ perception of business ethics and an improvement in students’ ethical decision-making. However, the results of the independent sample t-test showed that this improvement was not significant. The results of the study also revealed that male students tend to make less ethical decisions than female students. Research limitations/implications The findings offer an indication for those responsible for managing the accounting program at Umm Al-Qura University to start developing the program so that some of the general religious courses are replaced with specialized courses in accounting ethics that focus directly on ethical dilemmas faced by the accountant when practicing the accounting profession. Originality/value This study contributes to the current literature related to examining the effect of teaching ethics courses on the ethical perception of accounting students by focusing on accounting students in Saudi Arabia as a context that has not been examined before.

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