Academic Success Of Non-Traditional Students: Factors Affecting Performance In An Upper-Division Undergraduate Accounting Course

Abstract

Many assessment activities are conducted within the context of AACSB International reaffirmation of business programs. Central to the AACSB evaluation process is assurance of learning standards. Learning goals vary among institutions because of differences in mission, faculty expectations, and student body composition. The objective of this research is to determine the factors that influence the academic performance of students in upper-level accounting courses and to assess student performance against course learning goals. The study explores the relative importance of both academic and non-academic factors in predicting performance outcomes. The results indicate that several academic factors (GPA, student’s diagnostic exam score, and student’s self-assessment of course learning objectives) are significant in predicting a student’s final numerical course average. The study also examines the association between student achievement of course learning goals and various non-academic demographic and student success factors. The results indicate that student course loads, employment status, marital status, and family responsibilities do not equally impact student learning outcomes. The study extends existing research by using non-traditional students at an upper-division university and a variety of approaches to assess the achievement of course learning goals.

The Effect of Teaching Format, Students’ Ability and Cognitive Effort on Accounting Students’ Performance

“…The results are consistent to previous studies (Bouillon and Smith, 1991;Al-Tamimi and Al-Shayeb, 2002;Lynn and Robinson-Backmon, 2006) where they showed that students with high CGPA have better score in their performance. However, the results of this study contradict with Tay (1994).…”

“…Studies that have examined this issue produced mixed results. There are studies that supported the hypothesis that CGPA is an important determinant to students' performance (such as Bouillon and Smith, 1991;Al-Tamimi and Al-Shayeb, 2002;Lynn and Robinson-Backmon, 2006). Other studies found negative relationship between CGPA and students' performance (Tay, 1994).…”

“…A number of studies have examined the effect of CGPA on students' performance (Al-Tamimi and Al-Shayeb, 2002;Lynn and Robinson-Backmon, 2006). CGPA generally refers to calculation of the average of all your grades for all semesters and courses completed at a university.…”

“…Most of the studies found that CGPA/GPA does not impact students' performance (Al-Tamimi and Al-Shayeb, 2002;Lynn and Robinson-Backmon, 2006;Maksy and Zheng, 2008). Apart from Lynn and Robinson-Backmon (2006) and Maksy and Zheng (2008), studies that examined this issue often used introductory or intermediate accounting as their course setting.…”

“…Studies that have examined CGPA and students' performance suggested that CGPA plays a determinant role in influencing students' performance (Al-Tamimi and Al-Shayeb, 2002;Lynn and Robinson-Backmon, 2006). Other studies provided negative relationship where having high CGPA reduces students' performance (Tay, 1994) or showed no relationship between CGPA and students' performance (Lynn and Robinson-Backmon, 2006;Maksy and Zheng, 2008). Therefore, the following hypothesis is developed:…”