Does accumulated knowledge impact academic performance in cost accounting?

Khalid A. Alanzi (Department of Accounting, College of Business Studies – The Public Authority for Applied Education and Training, Kuwait)
Mishari M. Alfraih (Department of Accounting, College of Business Studies – The Public Authority for Applied Education and Training, Kuwait)

Journal of International Education in Business

ISSN: 2046-469X

Publication date: 2 May 2017

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.

Keywords

Citation

Alanzi, K. and Alfraih, M. (2017), "Does accumulated knowledge impact academic performance in cost accounting?", Journal of International Education in Business, Vol. 10 No. 01, pp. 2-11. https://doi.org/10.1108/JIEB-08-2016-0019

Download as .RIS

Publisher

:

Emerald Publishing Limited

Copyright © 2017, Emerald Publishing Limited

Please note you might not have access to this content

You may be able to access this content by login via Shibboleth, Open Athens or with your Emerald account.
If you would like to contact us about accessing this content, click the button and fill out the form.
To rent this content from Deepdyve, please click the button.