Exogenous and Endogenous Factors Influencing Students' Performance in Undergraduate Accounting Modules

Abstract

The objective of this study is to explore cross-sectionally the potential determinants of academic performance in undergraduate accounting modules for non-accounting degree students. The econometric model used in this study employs both student-oriented endogenous factors (e.g. age, gender) as well as student-exogenous factors (e.g. quality of teaching, examination structure). The univariate and multi-variate analyses indicate that both factors play a significant role in determining students' performance. The findings based on the implications of endogenous factors could provide some recommendations about university student admissions and budgeting policies, whilst those based on the implications of exogenous factors could help review students' assessment and academic staff recruitment policies, as well as the quality of teaching.Performance, exogenous factors, factor analysis, non-specialist, undergraduate accounting,

Factors contributing toward student performance in a distance education accounting degree

“…Mohrweis (2010) highlighted academic aptitude as a significant predictor of student performance. Guney (2009) found a positive relationship between previous academic success and student performance. Eskew and Faley (1988) and Doran et al (1991) found that measures of academic performance and aptitude were the most important determinants of examination performance in Accounting Principles I and II, and academic performance overall (see Koh and Koh, 1999).…”

“…General educational literature has noted that the impact that the variable age (a proxy for maturity) has on student performance has been inconclusive (Duff, 2004;Guney, 2009). In accounting, Bartlett, Peel and Pendlebury (1993) found that on average older students achieved lower grades in all examinations but significantly so in respect of their third year subjects.…”

“…For example as students mature, they realize that completing their studies can be linked to financial success and as a result are more focussed. Guney (2009) suggests that, as students grow older, they become more disciplined and as a result achieve better marks. Bartlett et al (1993) propose that students" maturity equip them to deal with initial understanding but disadvantage them in the long run as they have to adapt to the routine of study and examination.…”

“…These limitations however can be used to address further research. While the present study tested five variables, prior research has found that numerous other factors such as learning styles, student perceptions, motivation, home language, and schooling may influence student performance (Lane and Porch, 2002;Guney, 2009). Due to fact that this study was designed to rely only on institutionally available data, these factors were not included in this study.…”

Determinantes del rendimiento académico de los alumnos de una asignatura de Contabilidad: el caso de la USC

“…La nota de las pruebas de acceso refleja los conocimientos previos del estudiantado al entrar en la universidad y puede considerarse como una variable en la que concurren diferentes factores: grado de compromiso, diligencia y capacidad intelectual (Guney, 2009), aptitud del alumnado, voluntad, esfuerzo y características de la enseñanza que ha recibido (Tejedor, 2003). Tejedor y García-Valcárcel (2007) en su trabajo determinaron que la variable que más incide en el bajo rendimiento es el escaso nivel de conocimientos previos que tiene el alumnado para cursar las asignaturas, seguida de la falta de autocontrol, auto exigencia y responsabilidad del estudiantado.…”