This paper examines different factors which affect the academic performance of students of the Bachelor of Arts (Honours) in Accounting and Finance (BAAF) at Kolej Poly-Tech Mara, Bangi. The study provides insights into the association between different entry qualifications and academic outcomes, complementing the evidence that advocates the implementation of academic merit for admission. This paper expands this evidence base by examining relationships between entry qualification, a pre-degree academic performance used for admission, and performance at the BAAF programme conducted in Malaysia. Regression results showed that the student's CGPA for entry, English proficiency (MUET) and entry qualification were significant factors for the academic performance in the BAAF programme at the 1% level. Comparing the academic performance of two different entry qualifications, the result of independent t-test shows that students who enter with Diploma from UiTM performed better than the students who graduated with a Diploma from Kolej Poly-Tech MARA. This study only focuses on BAAF students at Kolej Poly-Tech Mara, Bangi. Thus, the findings are specific to the conditions at this college and are not generalisable. A similar study could be done at other colleges and universities so that comparisons and generalisations could be derived. The results of this study have several implications for university administrators and policymakers. It justifies setting the requirement for entry. The results show that the same minimum point system of entry can be unfair to students from different entry qualifications. Furthermore, the minimum grade point required (min CGPA) for entry must consider the entire curriculum of the qualification used for entry.
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