Accounting education has been much debated over the previous years but it has got an accelerated trend over the recent years that might be attributed to many reasons. One of the most important reasons is that accounting is changing consistent with the ever changing business environment. The innovations of accounting markets, significant technological improvements in information and communication, computerizing and move to the service economics need much information which should be satisfied by the accounting system. Accounting teachers should respond to these changes and this is possible only by using a substitute educational system and researches in the fields of accounting education and corrections of the books and training periods. The present study aims to measure the relationship between the personal characteristics of the accounting students and their academic performance and determine the effective factors. Three variables including gender, age and marital status are used. The population comprises of all accounting graduated students and the final year students. We have used simple random sampling and 202 individuals have been selected as the sample from the Morgan table. In data analysis, the inferential statistics are used to describe the position of the population. Based on the normality of the average scores of the students, two independent samples t test and ANOVA are applied. The findings reveal that the female students have higher academic achievement than the male students. However, the results confirm that there is no significant relationship between the marital status and the academic achievement of the accounting students.

Abstract

One of the most important subjects in the financial management is the systematic risk which has always been focused on by the researchers. Due to the vastness of the market, there exist different devices for the investment in every financial market. The main goal of the shareholders, business owners and those who are concerned is to produce the optimum return and they face some risks in order to reach their goals and the fundamental requirement is to keep the relation between the risk and the return balanced. In other words, the decision makers of the stock markets produce their desired return by using the financial information of the companies. Therefore, the investigation into the risk and the factors influencing the risk is of importance. This article studies the reliability of the accounting information upon the systematic risk. To test the hypothesis, the data obtained from 52 companies listed on the Tehran stock exchange from 2006-2010 were chosen by the systematic deletion method and were tested by using the multi-variable regression. The conclusion suggests that there is a significantly positive statistical relation between the reliability of accounting information and the systematic risk.

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