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.

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.

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.  

scholarly journals ACCOUNTING STUDENTS’ ACADEMIC MISCONDUCT AS THE CORRUPTIVE BEHAVIOR: WHAT ACADEMIC FACTORS INFLUENCING?

2020 ◽  
Vol 3 (1) ◽  
pp. 33-55
Author(s):  
Suwaldiman Suwaldiman ◽  
Irlya Noerofi Tyas
Keyword(s):  
Academic Performance ◽  
Grade Point Average ◽  
Academic Misconduct ◽  
Financial Accounting ◽  
Accounting Students ◽  
Grade Point ◽  
Academic Factors ◽  
Factors Influencing ◽  
Economics Faculty ◽  
The Impact

This research was conducted because the consideration of the widespread of students’ corruptive behavior in term of academic misconducts. This research examines the impact of students’ academic performance on their corruptive behavior perception. The data samples are the accounting students of Economics Faculty of Universitas Islam Indonesia. The corruptive behavior is defined as the academic misconducts that are usually done by students. It is measured by their tolerance perception of the academic misconducts. The academic performance is defined and measured as the students’ achievements on the subjects undertaken. These are represented by grade point average (GPA), grade of financial accounting and auditing subjects. A regression analysis is employed to test whether those academic performance have significant impact to the corruptive behavior perception. Based on the analysis, it is found that the GPA and the grade of financial accounting subjects have a positive and significant impact on the corruptive behavior perception. It is suggested that the better performance achieved by students on GPA and these subjects, the better their perception of corruptive behavior. However, this research does not prove that the grades of auditing subjects have a significant impact on the corruptive behavior perceive.

scholarly journals ACCOUNTING STUDENTS’ ACADEMIC MISCONDUCT AS THE CORRUPTIVE BEHAVIOR: WHAT ACADEMIC FACTORS INFLUENCING?

2019 ◽  
Vol 3 (1) ◽  
pp. 33-55
Author(s):  
Suwaldiman Suwaldiman ◽  
Irlya Noerofi Tyas
Keyword(s):  
Regression Analysis ◽  
Academic Performance ◽  
Grade Point Average ◽  
Academic Misconduct ◽  
Financial Accounting ◽  
Accounting Students ◽  
Grade Point ◽  
Academic Factors ◽  
Factors Influencing ◽  
The Impact

This research was conducted because the consideration of the widespread of students’ corruptivebehavior in term of academic misconducts. This research examines the impact of students’ academicperformance on their corruptive behavior perception. The data samples are the accounting students ofEconomics Faculty of Universitas Islam Indonesia. The corruptive behavior is defined as the academicmisconducts that are usually done by students. It is measured by their tolerance perception of theacademic misconducts. The academic performance is defined and measured as the students’achievements on the subjects undertaken. These are represented by grade point average (GPA), gradeof financial accounting and auditing subjects. A regression analysis is employed to test whether thoseacademic performance have significant impact to the corruptive behavior perception. Based on theanalysis, it is found that the GPA and the grade of financial accounting subjects have a positive andsignificant impact on the corruptive behavior perception. It is suggested that the better performanceachieved by students on GPA and these subjects, the better their perception of corruptive behavior.However, this research does not prove that the grades of auditing subjects have a significant impacton the corruptive behavior perceive.Keywords: academic misconduct, academic performance, corruptive behavior

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.

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.

Impact of CSR on learning outcomes

2018 ◽  
Vol 29 (6) ◽  
pp. 1026-1041 ◽  
Author(s):  
Shiv Nath Sinha ◽  
Tushar Chaudhari
Keyword(s):  
Primary School ◽  
Learning Outcomes ◽  
Linear Regression Analysis ◽  
Learning Outcome ◽  
The State ◽  
Primary School Students ◽  
School Students ◽  
Content Type ◽  
Study Results ◽  
The Impact

PurposeThe purpose of this paper is to examine the impact of CSR initiative of ITC Limited on the stakeholders especially impact on the learning outcome of primary school students. The research further attempts to discover the level of impact of CSR on learning outcomes.Design/methodology/approachThe data were collected from the rural areas of Pune in the state of Maharashtra and Mysuru in the state of Karnataka in India. The total number of data collected was 227. The data were collected with the help of self-administered questionnaires via personal visits to the schools using systematic random sampling method. Parametric test,t-test is used to test research hypothesis. Multiple linear regression analysis is performed to identify which aspects have better contribution towards overall impact level of the CSR program.FindingsThe study results clearly underscore the impact of firm’s CSR activities on the stakeholders. The study findings suggest a significant impact of CSR on the stakeholder, primarily on the learning outcome of the primary school students.Practical implicationsThe study offers a new insight for the CSR heads of companies who are planning and implementing CSR initiatives of companies for widespread impact on the stakeholders. This study addresses the concerns of business managers and CSR heads to prove the potential of CSR initiatives and the measurement of the value generated for the society through CSR interventions.Originality/valueThe previously conducted research works have explored the impact of CSR on financial performance, organizational stability, employee turnover, customer retention, etc. This study advances existing body of knowledge beyond developed western economies by exploring the value of CSR in India and its impact on the stakeholders. This study finds the impact of CSR initiative on learning outcome. The study makes a novel contribution by not only determining the impact of CSR on learning outcome but also by going a step further to unfurl the various underlying factors which contribute towards the overall impact.

Determinants of the academic performance of undergraduate students in statistics bachelor’s degree program

2019 ◽  
Vol 27 (1) ◽  
pp. 13-23
Author(s):  
Darwish Abdulrahman Yousef
Keyword(s):  
High School ◽  
Academic Performance ◽  
Undergraduate Students ◽  
Degree Program ◽  
Bachelor's Degree ◽  
Grade Point ◽  
University Policy ◽  
Content Type ◽  
The Impact ◽  
Undergraduate Statistics

PurposeThe present study aims to investigate the effects of a number of demographic and academic factors, such as gender, age, nationality (Emirati vs non-Emirati), high school major (arts vs science) and high school score, on the academic performance – measured by overall grade point average – of undergraduate students majoring in statistics at United Arab Emirates University.Design/methodology/approachThis study includes 188 undergraduate statistics students (142 female and 46 male) for the academic years 2012-2013 to 2015-2016. Descriptive and inferential statistics were used to analyze the collected data.FindingsThe results indicate that gender, age and nationality have no significant impacts on the academic performance of undergraduate students in statistics bachelor’s degree program, while high school major and high school score do.Research limitations/implicationsThis study had several limitations. First, only students of one university were included in this study, which would have limited the generalizability of the results. Second, the study focused on the impact of a limited number of factors on academic performance of undergraduate statistics students. But, the study has a number of implications for students, educators and university policy-makers.Originality/valueThe present study is the first attempt to explore the factors that might affect the academic performance of undergraduate students in statistics bachelor’s degree program in an Arabic setting.

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