This study investigates how the characteristics of accounting educators and class size affect the academic performance of accounting students. Two measures, namely the class average and the percentage of successful students, are used as proxies for academic performance. The study uses various methods and proxies to measure the independent variables, including educators' characteristics and class size, which increases the reliability and strength of the findings. Regression analysis is applied to examine the relationship between the variables under investigation. The results regarding teaching experience confirm previous research, suggesting that high teaching experience enhances students' academic performance. Moreover, the study finds that larger class sizes have a positive effect on academic performance, possibly owing to increased opportunities for collaboration and peer-to-peer tutoring. The study also examines the effect of gender on class average and finds no significant association. Additionally, the course coordinator variable shows a positive and significant impact on students' average grade, indicating that certain course coordinators contribute to higher academic achievement through effective teaching and student engagement. This research has significant implications for education, accounting, and policy. Educators can improve their teaching approaches, and curriculum developers can align programs with student needs. Policymakers can create evidence-based policies, and institutions can develop targeted support systems for students.
Received: 21 August 2023 / Accepted: 16 November 2023 / Published: 5 January 2024