Determinants of academic performance of accounting students in Ghanaian secondary and tertiary education institutions

Ahinful, Gabriel Sam; Tauringana, Venancio; Bansah, Ernest Amoaful; Essuman, Dominic

doi:10.1080/09639284.2019.1679204

Cited by 24 publications

(34 citation statements)

References 70 publications

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“…Taking the suitability of the measures developed for the variables (score indicators) into account and according to previous works [29,69,70], the perceived usefulness of the learning tools in this line could be explained by the student's attitude towards accounting and the teacher's role.…”

Section: Discussion Limitations and Conclusionmentioning

confidence: 99%

“…They are usually applied to summarize, in a single number, the students' attitude towards specific issue [68]. In accounting, scoring indicators have been used to measure students' attitudes towards the perceptions about Accounting [29,69,70] and accounting teachers' attitudes [71]. Furthermore, in the field of accounting, scoring indicators have been applied to measure attitudes towards virtual learning environments [72].…”

Section: Variables and Measuresmentioning

confidence: 99%

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Online Learning Tools in the Era of m-Learning: Utility and Attitudes in Accounting College Students

2020

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Learning in the Era of Mobile means an expansion in the range of learning tools, which are much more accessible thanks to the use of mobile devices. The greater possibilities of applying online tools for learning do not eliminate problems related to distance learning, such as personal factors related to attitude and student’s perception in virtual learning environments. It is necessary to consider whether the mere application of online tools in m-learning is enough or whether the context and the way in which online learning tools are applied are what is really important, even more so when the program is directed towards students using a distance learning system. Seen from this point of view, the utility of online tools is a key factor for successful learning. Furthermore, it is known that the personal attitude can affect the student’s perception about different aspects of learning, such as the perceived utility of the tools online. Considering the above arguments, the objective of this research is to measure the perceived utility of online learning tools by university students in a teaching environment accessible by mobile devices. Likewise, as a complementary objective to the measurement of perceived utility, the explanatory variables that could cause some effect on the perceived utility were analyzed. The analysis of explanatory variables is focused on personal attitudes, such as attitude towards accounting or the perceived role of the teacher. The data were collected through a questionnaire. Scoring indicators were applied to quantify the scores of university students for each variable. The analysis showed that mature students in a distance education program in Accounting assign high value to online tools and give a high score to their own attitude towards Accounting and the teacher’s role in virtual learning. Regression analysis indicates that about 34% of the perceived utility of online tools could be explained by their positive attitude towards Accounting and by the role of the teacher in m-learning. The identification of explanatory variables of perceived utility of online tools could improve the design and adaptation of the virtual environment, according to personal needs of college students.

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Section: Discussion Limitations and Conclusionmentioning

confidence: 99%

Section: Variables and Measuresmentioning

confidence: 99%

Online Learning Tools in the Era of m-Learning: Utility and Attitudes in Accounting College Students

2020

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“…Because of the failure to prepare students who perform well and sacrifice emotional costs, school fees also reduce the provision of professional personnel (Gracia & Jenkins, 2002). Therefore, good academic performance serves as a stepping stone for accounting students in their quest to pursue a career in accounting (Ahinful et al, 2019). A good student's performance can be achieved through evaluation activities and competitions or tournaments outside the campus (Arumsari, 2017).…”

Section: Introductionmentioning

confidence: 99%

“…Students are taught accounting concepts and principles to develop strong analytical skills (Papageorgiou & Callaghan, 2020) and language, business, and information technology skills (Papageorgiou, 2017). Students' performance in college can be used as a basis for accounting students in their pursuit of a career in accounting (Ahinful et al, 2019). Universities are responsible for creating high-quality and outstanding students.…”

Section: Introductionmentioning

confidence: 99%

“…Many previous researchers have investigated the determinants of students' performance in accounting studies, such as students' performance-related ability to change, adapt, make difficult decisions, learn from mistakes, and control changes in belief and choice (Feldman et al, 2016). Meanwhile, other researchers included locus of control, learning methods and learning resources (Litasari & Pustikaningsih, 2019), expectations, volition, interests, and attitude during learning (Ahinful et al, 2019;Byrne & Flood, 2005), gender and personality (Fallan & Opstad, 2014), gender and parental style (Papageorgiou & Callaghan, 2018a).…”

Section: Introductionmentioning

confidence: 99%

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Improving the Students’ Performance From the Expectation and Quality of Learning

Khusaini

Mulya

2021

JAP

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ABSTRACTThis research aims to measure expectations, gender, learning quality, and control variables on the performance of the undergraduate program of Accounting at Tangerang Municipality. The target population is 1,898 students, with 331 of them becoming the sample. The sampling technique was Disproportionate Random Sampling and used a Binary Probit Regression. The distribution of the questionnaires used a Google Form. The results showed that the expectations and quality of learning had a significant effect on improving performance. On the other hand, gender was insignificant. This study's findings contribute to universities always maintaining student expectations and the quality of learning so that graduates have good performance.ABSTRAKPenelitian ini bertujuan untuk menguji harapan, gender, kualitas pembelajaran, dan variabel kontrol terhadap kinerja mahasiswa program sarjana S-1 Akuntansi di Perguruan Tinggi Kota Tangerang. Populasi sebanyak 1.898 mahasiswa dan ukuran sampel sebanyak 331 sampel. Teknik sampling adalah disproportionate random sampling dan menggunakan analisis binary probit regression. Distribusi kuesioner menggunakan google form. Hasil penelitian menunjukkan bahwa harapan dan kualitas pembelajaran berpengaruh signifikan terhadap peningkatan kinerja mahasiswa, sebaliknya gender tidak signifikan. Temuan penelitian ini memberikan konstribusi kepada perguruan tinggi untuk selalu menjaga ekspektasi mahasiswa dan mutu pembelajaran agar para lulusannya memiliki kinerja yang baik.

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Accounting education literature review (2019)

Apostolou

Dorminey

Hassell

2020

Journal of Accounting Education

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Determinants of academic performance of accounting students in Ghanaian secondary and tertiary education institutions

Cited by 24 publications

References 70 publications

Online Learning Tools in the Era of m-Learning: Utility and Attitudes in Accounting College Students

Online Learning Tools in the Era of m-Learning: Utility and Attitudes in Accounting College Students

Improving the Students’ Performance From the Expectation and Quality of Learning

Accounting education literature review (2019)

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