Determinants of Students' Performance in Cost Accounting – Further Evidence from Kuwait

Abstract

The purpose of this study was to perform an empirical investigation of the influence of select factors on the academic performance of students studying cost accounting. This study attempts to fill some of the gaps in the existing local and regional accounting education literature and to provide comparative evidence for the harmonization of international accounting education. A stepwise regression model using a sample of 156 students who were enrolled in four sections of a Cost Accounting course at the College of Business Studies in Kuwait during the 2012/2013 academic year was used to test the study's hypotheses. The results indicated that the influences of the selected factors are diverse in their effects on students' performance. The college major GPA had the most significant influence on students' performance, followed by lecture attendance and, finally, college experience. Students' gender, age, nationality, score on secondary school examinations, branch of study in secondary school, prerequisite grade, and overall GPA in college showed no significant influences on students' performance. The study concludes by considering the implications of these findings on the administration of the College of Business Studies and similar institutions, as well as for instructors, and suggests avenues for future research.

Factors Associated with Failure in Accounting: A Case Study of the Omani Students Rodrigo M. Velasco1

“…There was a contradiction in the attribution of the teachers to lack of prior knowledge in accounting as the primary cause of students' failure. Although various studies (Papageorgiou, 2017;Al-Mutairi, 2011;Alanzi, 2015;Marinaccio, 2017;Nayebzadeh, Aldin, & Heirany, 2011;Arquero, Byrne, Flood & Gonzales, 2009) conducted around the world proved the importance of prior knowledge, the current study found it not significant to either success or failure of the student in accounting subject. There was no strong reference for failure to teacher-factors such as qualifications and inappropriate teaching methodology.…”

“…Taking the different studies that depicted on the importance of the previous knowledge in the study of accounting (Papageorgiou, 2017;Al-Mutairi, 2011;Alanzi, 2015;Marinaccio, 2017;Nayebzadeh, Aldin, & Heirany, 2011;Arquero, Byrne, Flood & Gonzales, 2009), the results of the current study show that students have sufficient background of the subject. Thus, it may not be a factor for failure.…”

“…The module outcome is within the range as experienced by different colleges and universities around the world. It is above the 42% failure in Brazil (Borges, Santos, Abbas, Marques & Tonin, 2014) but below the 74.2% failure in Kuwait (Alanzi, 2015). It is, however, reflected in the results two possible factors: structure of the assessment and teaching methodology.…”

“…Meanwhile, Arquero, Byrne, Flood & Gonzales (2009) underscored that the experience of accounting in high school prepared students in their first accounting module. Alanzi (2015) concluded that previous knowledge in accounting motivates students to perform better and improves their self-confidence.…”

“…The results revealed preparedness and attendance to be significant and positively related to their performance. Moreover, Alanzi (2015) showed that in cost accounting in Kuwait, attendance is likewise a major influencer on students' performance. Aside from attending lectures to improve performance, Jameel & Hamdan (2015) added that students in the accounting course at Ahlia University consider the role of teachers in motivating students to attend classes and imposing strict attendance policy.…”