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The purpose of the study was to explore first-year accounting students' profile (N= 3075) in terms of academic performance over a period of five years (2010)(2011)(2012)(2013)(2014) at a South African university.The objectives were to determine the impact of students' profile (age, gender, race) and the students' pre-university knowledge brought to lectures (language, subject choice, whether Accounting was a Grade 12 subject) on academic performance. A quantitative research method was used. The study concluded that student profile, in particular gender, race and pre-university knowledge of first-year accounting students, does have an impact on the academic performance.Interestingly, for the period 2010 to 2013, no correlations was found between Accounting I students' academic performance and languages other than English and Afrikaans but in 2014 significant correlations were found between Accounting I students' academic performance and two first languages; Sepedi and Sesotho. The findings identified trends for at-risk students consequently assisting to implement interventions to assist at-risk students to pass Accounting I. The study's limitations include, firstly, the use of only one university and, secondly, a sample size including only first-year Accounting students. The value of this study should enable the university to identify students who fit the profile in terms of passing Accounting I in their first year at an academic institution.

Purpose – This paper aims to test the theory that predicts differences in locus of control (LOC) by gender and the relationships between LOC and the performance of accounting students in a large South African university. Design/methodology/approach – Confirmatory factor analysis was applied to test the applicability of Spector’s (1988) LOC scales as a first-order construct in this context. An exploratory factor analysis was then performed to provide a more fine-grained analysis of subordinate constructs. Three component categories were found to emerge from a test of this widely used LOC questionnaire. These component categories were classified as beliefs about the effectiveness of agency, beliefs about chance and beliefs about networks in the contribution to the attainment of outcomes in working contexts. Findings – Further tests revealed that female accounting students demonstrate higher LOC in all the three categories. Females were therefore found to have significantly higher levels of both LOC and student performance; yet, the majority of tested items were not significant in their associations, and total LOC was not found to be associated with higher performance for female or male students. Certain individual items were, however, found to be associated with performance for male students. It is concluded that despite the predictions of seminal theory that predicts convergence around gender, or more egalitarian outcomes in high-skilled contexts over time, accounting student performance in this context might currently be dominated by females. This reflects a current general dominance of females in higher educational attainment and in employment numbers in educational contexts. Research limitations/implications – Limitations of the study include: first, the use of a single university; second, a sample of only first-year accounting students. It is not known whether these findings generalise beyond accounting students with similar university environments. This research is also not causal in nature. The statistical testing used in this study cannot indicate causality. Originality/value – It is recommended that further research investigate the more fine-grained dimensions of LOC that can contribute to accounting student performance and that further qualitative or causal research is performed to “surface” the causal mechanisms that underlie these findings. The value of this research is in the fact that it tests theory that predicts differences in LOC and the relationships between LOC and performance in an important formative context of accounting.

Factors that influence students' academic performance are essential for students, lecturers, universities, Department of Higher Education, curriculum developers and professional bodies. This study focuses on the prior accounting knowledge of students entering higher education, one of many factors that could influence students' academic performance and ultimate success graduating in the time allocated for the degree. The reasons for revisiting this factor are firstly, admission requirements regarding Accounting as school subject for students applying for the "Bachelor of Commerce (BCom)" degree majoring in Accounting and the Accounting degree in becoming a Chartered Accountant (CA) are different among South African universities; secondly, since 2008 there was a dramatically change to the "National Senior Certificate (NSC)" examination; and lastly, comparing students' prior accounting knowledge as a contributing factor or not of international studies with South African studies. An investigation was launched to study the effect of first-year Accounting students' academic performance whether Accounting was one of their school subjects before registered for a degree in Accounting at two universities in South Africa. The research method used a quantitative methodology. The findings of the study suggest a greater sensitivity and better understanding for students' prior accounting knowledge which might influence their academic performance. The value of the study is an important contribution to the consideration of admission requirements for students applying for a degree in Accounting at universities in South Africa.

This study investigates the impact of lecture attendance on first-year Accounting students' academic performance and whether students' prior accounting knowledge differentially benefit from lecture attendance registered or an accounting degree at a South African university. A mixed method was exploited; quantitative, descriptive in nature and fixed effects regression model. Data was collected firstly, from the university's central computer system and from electronic card readers installed in lecture venues. The overall findings confirm an increase in the correlations' strength between lecture attendance and academic performance. Furthermore, when the study accounted for time-invariant by means of data fixed effects estimators these effects continued and concluded that attendance-performance and prior accounting have over time a significant impact on academic performance. This article adds to several unique contributions to accounting education confirming the importance of students' lecture attendance and prior accounting knowledge that could influence students' academic performance over time. Further research could add value by identifying other reasons which could influence accounting students' academic performance registered for an accounting degree.