“…Factors which have been linked with accounting attainment at tertiary level include entry qualification and general ability (Jackling & Anderson, 1998), prior accounting knowledge (Balwin & Howe, 1982;Bergin 1983;Mitchell, 1988); class size, attributes of the teacher and complexity of the course (Naser & Peel, 1998) and age, tuition and study material (Roos, 2009). Despite the complexity of factors influencing intellectual achievement, a number of studies are pointing to the evidence that gender is associated with academic performance and females are increasingly outperforming males even in the subjects which were traditionally dominated by males (Dayioglu & Turut-Asik, 2004, Gallagher, 2001, University Council and General Board, 2001). …”