Could learning outcomes of the first course in accounting predict overall academic performance?

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 study aims to question whether learning outcomes of the first course in accounting could predict the overall academic performance of accounting students as measured by their graduating grade point average (GPA).

Design/methodology/approach

The sample of the present study was drawn from accounting students who were graduated during 2015 from a business college in Kuwait. Linear regression analysis was used to test the study's hypothesis.

Findings

The results indicate that there was a statistically significant association between the grade earned in the first course in accounting and the graduating GPA, which explained the significant impact of the learning outcomes of the first course in accounting on the overall academic performance of accounting students as measured by their graduating GPA, with and without controls for other factors.

Practical implications

The findings provide accounting educators with valuable insight into the significance of the outcomes of the first course in accounting, which would, in turn, lead to taking the necessary actions to enhance students' performances in this particular course, leading to improvements in the overall academic performance. The findings also provide academic researchers with a useful benchmark for future studies, as these findings would be expected to serve as a base for future studies in this area of research by re-examining the impact of students’ performance in the first course in accounting on the overall academic performance of accounting students in different educational environments and/or using the findings of the current study for another comparative research study.

Originality/value

Focusing on the impact of the learning outcomes of the first course in accounting on the overall academic performance of accounting students, rather than the other way around, the study contributes remarkably to the existing literature of accounting education, especially in developing countries such as Kuwait.

Keywords

Citation

Alanzi, K. and Alfraih, M. (2017), "Could learning outcomes of the first course in accounting predict overall academic performance?", Journal of International Education in Business, Vol. 10 No. 01, pp. 89-98. https://doi.org/10.1108/JIEB-12-2016-0051

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.