Reyes, Aquila Kate N.

11- ABM A
RESEARCH REPORT

“Factors Affecting Accounting Students’ Performance”

Abstract:
There are some several factors affecting the accounting students’ performance. This study aims to
investigate these factors using theories and studies of some scholars. The results were also based from the
survey conducted by the researchers: Garkaza; Banimahdb; and Esmaeilic. The researchers used a
stratified random sampling method. A total of 450 students majoring accounting in 2011 at Islamic Azad
university are randomly selected and finally, the data was analyzed using T-test. The results show that
various factors such as gender, interest in the field of study, mathematic diploma and students’
unemployment may affect the students’ academic performance.

Introduction:
Academic performance is the extent to which a student, teacher or institution has achieved their
short or long-term educational goals. Student’s academic performance has been a vital issue for higher
education institutions. That’s why investigation is notably needed to pinpoint the problems and some
factors affecting the studies of accounting students. Knowing these problems may lead to finding the right
solutions. These solutions are essential to universities, educators and students to make an effective policy
on student admission program and changes in teaching style.

The researchers (Mansour Garkaza, Bahman Banimahdb and Hadis Esmaeilic) measured
students’ academic performance in undergraduate accounting program at Islamic Azad University based
on internal and external factors. The present research tries to recognize and combine the most important
factors as well as pointing out to the results important for choosing the most qualified candidates and
consequently, avoid accounting students’ academic failure and drop-out.

Previous researches have suggested that factors such as gender, prior knowledge in accounting,
scientific and mathematical intelligence can cause difference in students’ scores 4. Since many previous
researches have already been conducted, this study was made to provide more evidences to the factors
influencing students’ academic performance in accounting. In the next parts, studies of other researchers
were gathered and briefly discussed. Methods and findings of the research are also presented.

Review of Related Literature:

Many studies have examined the factors that influence academic performance in primary and
secondary education as well as at university. Students’ academic gain and learning performance is
affected by numerous factors including gender, age,

teaching faculty, students schooling, parent/guardian social economic status, residential area of students,
medium of instructions in schools, tuition trend, daily study hour and accommodation as hostelries or day
scholar1. Many researchers conducted detailed studies about the factors contributing student performance
at different study levels. Graetz (1995) suggested that students’ educational success was contingent
heavily on social status of student’s parents/ guardians in the society 9. Considine and Zappala (2002)5
noticed the same that parent’s income or social status positively affects the student test score in
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RESEARCH REPORT

examination.  Due to lack of money, many students tend to absent more and in worse, they tend to drop
out of school to work so that they can help their family in supporting for their living.

Some scholars put emphasize on individuals’ internal characteristics such as intelligence, self-
concept. Others also consider external characteristics like family, social status, educational environment
important. On the other hand, one of the most important factors underlying development is education.
Developed countries usually have effective educational system but education lacks adequate
infrastructure in developing countries (Poor Ali, 2005) 3. Kwesiga (2002) approved that performance of
the students is also influenced by the school in which they studied but he also said that number of
facilities a school offers usually determine the quality of the school, which in turn affect the performance
and accomplishment of its students13. One can’t put all the blame to the students if they have least
academic performance. One should also consider if the educators’ teaching styles are well-delivered and
well-received by the students.

Reviewed literature indicated that there is an awareness of the importance of the home
environment or family on pupil’s/students’ academic performance. The home has a great influence on the
students’ psychological, emotional, social and economic state. Ajila and Olutola (2007) discussed that the
state of the home affects the individual since the parents are the first socializing agents in an individual’s
life2. Ichado (1998) stated that parent’s constant disagreement affects children emotionally and this could
lead to poor academic performance 11. Researchers also reported that the family financial support,
encouragement and following up have positive impact on students' performance as measured by their
GPA.

According to Hillgard and Bauer, the distinction between learning and performance is the same as
the distinction between knowing how to do a job and actually doing it. It is also believed that individual
performance is highly affected by motivation and emotion, environmental condition, tiredness and illness.
So, these factors may yield a fairly accurate indicator of how much he is learning, unless he can show it
well (Seif, 2009)18.

Wong & Chia (1996) argue that accounting-based performance evaluation of students is based on
both deep and surface approaches20. Most initial studies have investigated the surface accounting
approach. Advanced accounting studies requiring analysis enjoys a deep approach. Elias (2005) 7
examined the relationship between students’ academic performance and surface and deep approach. The
results of this research indicate that there is a significant relationship between students’ scores and their
use of deep approach, while there is a negative relationship between students’ use of surface approach and
their scores.

Variables such as age, gender, talent, scores, high school experience, academic experience,
motivation and students’ expectations are considered by many scholars to recognize accounting students’
characteristics necessary for their success. Some studies have confirmed the positive relationship between
gender and accounting students’ academic performance. While some scholars believe that there is no
significant relationship between gender and accounting students’ academic performance. In a research
conducted by Gracia and Jenkins (2003), they found that women act better than men in the second year of
study and also maintained that there is a negative correlation between age and score 8.
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Koh and Koh (1999) also suggested that previous work experience, scholastic aptitude and
academic background in mathematic have positive significant relationship with accounting students’
performance14. According to the findings of some researches, students with experience related to their
field of study act better than those who are just studying. Having an experience will make you more
knowledgeable with the field you’re taking than those who have none. Because experience is the key
element to being successful at something and it will help the students earn more achievements.

Wooten (1998) suggest that one should consider students’ talent through their scholastic aptitude
test scores, their struggle through their attendance in classes and their assignment and educational
environment through asking about course materials, class hours and classrooms 21. Noxel & Cheek (1988)
and Arrington & Cheek (1990) have emphasized the relationship between interest in the field of study and
academic achievement17. Wijewardena and Rudkin (1999) have found that student’s attendance in the
classrooms and importance of accounting and interest in this field of study has positive and significant
relationship with academic performance 19. Researchers suggested that students’ interest affect their
performance. When one student is interested in learning, then he can handle other factors and employ
them for success and learning.

Nonis and Hudson (2010) also indicated that there is no positive significant relationship between
study hours and students’ academic performance. However, there is a significant positive relationship
between study habits and students’ academic performance. Study habits of students may be relevant to the
prediction of grades because it is possible that student’s grades may be related to their study habits. That
is, students with poor study habits may obtain lower grades than those students with better study habits.
The importance of the relationship between grades, instructor ratings and study habits has not been
determined (Middleton, 1979)18. If a student is diligent in his studies, he may have better academic
performance than other students.

Researchers argue whether there’s a positive or negative relationship between students’

employment and their work hours and their academic performance. Mostafa and Zheng (2010) have
considered factors affecting students’ performance in accounting and advanced auditing in the USA and
concluded that there is a considerable relationship between students’ performance and holding jobs
unrelated to accounting, having long work hours during the week and having a lot of responsibility during
the term16.

Research also suggests that there is a significant relationship between students’ scores and their
performance, but one cannot find such a relationship between students’ performance and taking final
exams. Students’ scores in intermediate accounting and their Grade Point Average (GPA) are strong
predictors for their academic performance. It is noteworthy to say that there was a strong relationship
between listening and reading comprehension skills and students’ performance, but the ability to write
and understand mathematic was not related to the students’ performance.

Yilmaz Guney (2009) showed that there is a positive significant relationship between age and
academic performance and consequently one can assume that older students are more likely to get higher
scores than younger students10. Older students have more experience that’s why they have more higher
scores than the younger ones. One study stated that among the possible repercussions Relative Age
Effect(RAE) could bring, one can mention that teachers are expecting less of their younger students due
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to their worse academic and social performance because of their later development. In this sense, the
effect of lower expectations from teachers towards those who initially reported a lower degree of maturity
reinforces a worse performance by those mentioned 12.

Durden and Ellis (2002)6 observed that the measurement of student’s previous educational
outcomes are the most important indicators of students’ future achievement. This refers that as the higher
previous appearance, the better student’s academic performance in future endeavors. It is generally
assumed that the students who showed better or higher performance in the starting classes of their studies
also performed better in future academic years at degree level. 

Methods:

To develop theoretical and conceptual discussion of the study, the researcher gathered data from
some of peer-reviewed journals and compile it to make one research report. The research was also based
on the survey that was conducted by Garkaza; Banimahdb; and Esmaeilic. They used a questionnaire to
collect data from students majoring in accounting. A total of 5070 students entered Islamic Azad
universities of Tehran in Iran on October or before October 2008 make up the population of this study.
Using stratified random sampling method, the samples are randomly selected and was analyzed using T-
test.

Results:

As indicated in Table 1, out of 450 samples, 322 people, i.e. 71/6 % of total sample were women
and 128 people, i.e. 28/4 % of total sample were men. Moreover, 177 people, i.e. 39/3 % of total sample
have mathematics diploma and 273 people, i.e. 60/7 % of total sample have other types of diploma. Other
information is mentioned in the following table:

Table 1- Descriptive Statistics

The results show that there is a significant difference between men and women with respect to
their academic performance. Women, in general have higher academic achievement than men. Moreover,
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RESEARCH REPORT

there is a difference between students with mathematics diploma and those with non-mathematics
diploma with respect to their academic achievements. Students who have mathematics diploma has better
academic performance than those with non-mathematics diploma. The results of the study also indicate
that employed students, on average, enjoy higher academic achievements than unemployed students. It
should also be noted that students interested in accounting have better academic performance than who’s
not interested. However, no significant relationship has found between students’ academic performance
and their marital status and family role in choosing a major.

Conclusions and Discussions:

In conclusion, students’ academic performance depends on some factors. Gender is an important

factor affecting students’ performance. Notably, women act better than men. It is also believed that
mathematic diploma may affect students’ performance in this field. Those who have mathematics
diploma have greater academic performance than those who don’t have. Studies also confirm the
positive effect of interest on the academic performance. Students who were interested in the study
enjoyed better academic achievements than those who are not interested. Some researchers still argued
about whether there’s a positive or negative relationship between the students’ academic performance
and their employment status. However, the results of this study indicated that employment status can be
used to predict students’ academic performance so that unemployed students had higher performance
than employed students. Therefore, one can conclude that various factors such as gender, interest in the
field of study, mathematic diploma and students’ unemployment may improve students’ academic
performance.
Reyes, Aquila Kate N. 11- ABM A
RESEARCH REPORT

Ichado (1998) stated that parent’s

constant disagreement affects
children emotionally
and this could lead to poor
academic performance.
Ichado (1998) stated that parent’s
constant disagreement affects
children emotionally
and this could lead to poor
academic performance Ichado (1998) stated that parent’s
constant disagreement affects children emotionally and this could lead to poor academic
performance.

References:

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