Does accumulated knowledge impact academic performance in cost accounting?

Abstract

Purpose This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic performance of Cost Accounting students. Design/methodology/approach The sample consisted of 89 students enrolled in the Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares regression analyses tested the study’s hypothesis. Findings Results indicated significant impact of accumulated knowledge on academic performance, with and without controls for other factors. Practical implications The findings provide administrators, academic advisors, accounting educators and researchers with a useful benchmark for the development of accounting curriculum, teaching plans and strategies and future academic research, and it forms the basis for comparative work aimed at the harmonization of international accounting education. Originality/value The study provides empirical support for the theoretical prediction that quantitative accumulated knowledge in accounting has an impact on the academic performance of students, especially in Cost Accounting. Internationally, it provides a foundation for future comparative studies, potentially leading to the harmonization of international accounting education. Regionally, it attempts to fill some of the gaps in the regional accounting education literature. Locally, the study seeks to improve the performance of the accounting students in Cost Accounting within the college where data were collected.

Factors Affecting Student Performance in a Graduate Information Systems Course: An Empirical Study at a US Commuter Public University

“…Seow et al (2014) reported that prior academic achievement, admission interview, critical thinking, and mathematical aptitude were significantly associated with successful academic performance in an undergraduate accounting degree at a Singapore University. Alanzi and Alfraih (2017) found that accumulated quantitative knowledge has positive impact on academic performance in Cost Accounting; however, Gist et al (1996) did not report the same results. Furthermore, Guney (2009) suggested that grades in secondary education mathematics are a very strong determinant of performance in accounting but only for non-accounting majors.…”

Uso de los modelos de costeo en la toma de decisiones: evidencia empírica en evaluaciones diagnósticas aplicadas en cursos de grado, posgrado y empresariales en Uruguay, Brasil y Colombia

“…Existen indicios de que los conocimientos acumulados en asignaturas contables previas y en matemáticas tienen incidencia directa en el rendimiento de los estudiantes de Contabilidad de Costos, que podría estar sugiriendo que la Teoría General Contable de alguna manera impacta en el análisis de costos. Pero, al mismo tiempo, también hay autores que indican que la escolaridad previa general -y no exclusivamente la contable-es también determinante del rendimiento en materia de contabilidad de costos (Alanzi, 2015;Alanzi y Alfraih, 2017;Al-Twaijry, 2010).…”

“…En definitiva, se habría podido utilizar el mismo estado contable, pero identificando por separado la unidad de negocios exportadora del caso analizado. Estos resultados son coherentes con la literatura cuando se advierte de indicios de que los conocimientos acumulados en contabilidad tienen incidencia directa en el rendimiento de los estudiantes de Contabilidad de Costos (Alanzi y Alfraih, 2017).…”

Motivation, Learning Strategies and Performance Among Business Undergraduates at University Colleges in Sweden

“…For students that adopt deep approaches to learning, analytical and conceptual thinking skills are more likely to develop, which in turn promote stronger academic performance (Ginns, Martin, & Papworth, 2018;Hall, & Raven, 2004). In a business studies context, several studies (Abhayawansa, Bowden, & Pillay, 2017;Alanzi & Alfraih, 2017;Davidson, 2003) found that deep learning increases academic performance, whereas surface learning does the opposite. The latter is also confirmed by Fryer and Ginns (2018) and Teixeira and Gomes (2017).…”