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The purpose of this paper is to examine the effects of five determinates of performance in students (N = 677) who completed three years of financial accounting to obtain a Bachelor of Accounting Science (BCompt) degree by distance education through the University of South Africa.

Regression analysis is used on three yearly measures of performance with five independent variables (age, gender, prior accounting knowledge, mathematics background and academic aptitude).

Results show that mathematics background and academic aptitude are both significantly associated with student performance, throughout the financial accounting subjects. Prior accounting knowledge is also important in the first year of study but not thereafter.

Prior research has found that other factors may influence student performance, and future studies which include these variables will add to these findings.

The results of this study have important implications for instructors, students and career advisers, particularly as research linking various factors with performance in accounting subjects over the length of a degree is limited.

The current study considers the determinants of student performance over three financial accounting years (rather than one year or one subject) and from a distance education perspective. As distance education becomes a more important delivery method of study in the future, these results have important implications.

The purpose of this study is to identify which of factors are associated with student performance in advanced accounting and auditing courses.

Students enrolled in a highly diversified, commuter, public university located in one of the largest cities in the USA provided responses to 12 questions used as independent variables.

Of the three variables used as proxies for motivation, the grade the student would like to make in the course was found to be significantly associated with student performance, but intention to take the CPA exam or attend graduate school were not. Additionally, the grade in intermediate accounting II and grade point average (used as proxies for actual ability) were found to be strong predictors of student performance. Self‐perceived reading and listening abilities had moderate to strong associations with student performance, but self‐perceived writing and math abilities did not. Finally, holding non‐accounting‐related jobs, working high numbers of hours per week, and taking on higher course loads during the semester are factors which were, surprisingly, not significantly correlated with student performance.

No prior study that we are aware of has considered the associations between motivation, actual ability, self‐perceived ability, and distraction factors and student performance in advanced level undergraduate accounting courses.

This paper aims to present an alternative practical framework to classify the skill and knowledge of the individual trainees by comparing it with the expert in an organization. This framework gives the benefit to the organization in order to know the ability level of the personnel and to be able to provide the personnel development method both in academic learning and workplace learning.

This research develops the framework based on relevant methodologies. Competency-Based Development is applied to investigate the knowledge and skill of the specific task. Knowledge Engineering is used to capture the experiences and construct knowledge model from relevance parties. Capability Maturity Model is then adapted to develop the capability and maturity level of the personnel. It can then be used to cluster the knowledge and skill. Finally, the Substation Maintenance Department of Provincial Electricity Authority (PEA), Thailand, is selected as a case study to test the proposed framework.

The results have shown that the proposed framework can be utilized to identify the capability level of the individual personnel. Furthermore, the appropriate maturity development of the employees in each level can also be identified. This proposed framework provides better results when comparing to the current PEA competency model, as the criteria in this framework are systematically derived from experts rather than relying solely on the proficiency level. Although, this framework was tested with the switchgear maintenance task, the results and its systematic approach have indicated that it can also be used to develop the capability maturity model for other fields of work.

The main originality of this research is the proposed competency analysis table, which integrates human resource development with knowledge management, risks management and management information system. Rather than performing these tasks separately for continuous quality improvement, organization can practically plan and perform the quality improvement-related tasks spontaneously. Moreover, the application of the capability maturity model to classify knowledge and skill of the maintenance tasks into maturity level is another academic value presented in this paper. The proposed framework gives the benefit to organization to classify the capability of the personnel. This is potentially beneficial to the human resource development personnel than traditional methods in the sense that it provides the information on how to develop the specific skill of the employees.

Not all first-year university students possess the academic self-concept necessary for an effective transition from high school to university. This may impact their aptitude for learning so negatively that their engagement in lifelong learning (LLL), a prerequisite for success at and beyond university, may be limited. Therefore, the relationship between self-concept and LLL tendency is critical. This paper aims to describe this relationship among Arab first year university students. 149 students (77 males and 72 females) in two consecutive courses were involved in the study. Data were collected using two surveys, one on students’ self-concept, and another on their LLL tendency. Comparisons were made to determine whether gender and courses attended played a role in students’ academic self-concept and LLL tendency. The relationship between academic self-concept and LLL tendency was also analyzed. Results showed that students possessed a relatively high academic self-concept and that their LLL tendency scores were higher than the scale midpoint. The female students’ scores for academic effort (a sub-scale of self-concept), and for curiosity (a sub-scale of LLL), were comparatively higher than those for males. The courses attended did not make a significant difference in students’ perception of their academic self-concept; however, students in the second level course scored higher for self-regulation, a sub-scale of LLL, therefore receiving a slightly higher rating for LLL. Results also indicated a positive relationship between self-concept and LLL scores. The association between the academic effort and self-regulation domains of the scales was noteworthy. Recommendations are made to enhance students’ academic self-concept and LLL tendency, with an aim to strengthen the relationship between the two concepts.

ﻻ ﯾﻣﺗﻠ ك ﺟﻣﯾ ﻊ طﻼب اﻟ ﺳﻧﺔ ا ﻷوﻟ ﻰ ﻓ ﻲ اﻟ ﺟﺎ ﻣﻌﺔ ﻣﻔﮭوم اﻟذا ت ا ﻷﻛﺎدﯾﻣ ﻲ اﻟ ﺿ رور ي ﻟ ﻼﻧﺗﻘﺎ ل اﻟﻔﻌﺎ ل ﻣ ن اﻟ ﻣد رﺳﺔ اﻟﺛﺎﻧ وﯾﺔ إﻟ ﻰ اﻟ ﺟﺎ ﻣﻌﺔ. ﻗد ﯾؤ ﺛ ر ھذا ﻋﻠ ﻰ ا ﺳﺗ ﻌدا دھم ﻟﻠﺗ ﻌﻠ م ﺑ ﺷﻛ ل ﺳﻠﺑ ﻲ ﻟ د رﺟﺔ أ ن ﻣ ﺷﺎ رﻛﺗ ﮭم ﻓ ﻲ اﻟﺗ ﻌﻠ م ﻣد ى اﻟ ﺣﯾﺎة ) LLL (، وھ و ﺷرط أ ﺳﺎ ﺳﻲ ﻟﻠﻧ ﺟﺎ ح ﻓ ﻲ اﻟ ﺟﺎ ﻣﻌﺔ وﺧ ﺎ رﺟﮭﺎ، ﻗد ﯾ ﻛو ن ﻣ ﺣدودًا. وﻟ ذﻟ ك، ﻓﺈن اﻟ ﻌ ﻼ ﻗﺔ ﺑﯾ ن ﻣﻔﮭوم اﻟ ذا ت واﺗ ﺟ ﺎه LLL أﻣر ﺑﺎﻟ ﻎ ا ﻷھﻣﯾ ﺔ. ﺗ ﮭد ف ھذه اﻟ ورﻗﺔ إﻟ ﻰ و ﺻ ف ھذه اﻟﻌ ﻼ ﻗﺔ ﺑﯾ ن ط ﻼ ب اﻟﺟ ﺎ ﻣﻌﺎ ت اﻟﻌر ب ﻓﻲ اﻟﺳ ﻧ ﺔ ا ﻷ و ﻟ ﻰ . ﺷ ﺎ ر ك ﻓ ﻲ اﻟد ر ا ﺳ ﺔ 149 ط ﺎ ﻟ ﺑًﺎ ) 77 ﻣن اﻟذﻛور و 72 ﻣن اﻹ ﻧﺎ ث( ﻓ ﻲ دورﺗﯾ ن ﻣﺗ ﺗﺎﻟﯾﺗﯾ ن. ﺗم ﺟﻣﻊ اﻟﺑﯾﺎﻧﺎ ت ﺑﺎ ﺳﺗ ﺧدا م ﻣﺳ ﺣﯾن ، أﺣدھﻣﺎ ﻋن ﻣﻔ ﮭوم اﻟ ذا ت ﻟ د ى اﻟط ﻼ ب ، وا ﻵﺧر ﻋن اﺗ ﺟﺎه LLL . أ ﺟرﯾ ت ﻣﻘﺎ رﻧﺎ ت ﻟﺗ ﺣدﯾد ﻣ ﺎ إ ذ ا ﻛ ﺎ ن ا ﻟ ﺟ ﻧ د ر و ا ﻟ د و ر ا ت ا ﻟ ﺗ د ر ﯾ ﺑ ﯾ ﺔ ﻗ د ﻟ ﻌ ﺑ ت د و ر اً ﻓ ﻲ ﻣ ﻔ ﮭ و م ا ﻟ ط ﻼ ب ا ﻷ ﻛ ﺎ د ﯾ ﻣ ﻲ ا ﻟ ذ ا ﺗ ﻲ و ا ﺗ ﺟ ﺎ ه LLL . ﻛﻣﺎ ﺗم ﺗ ﺣﻠﯾ ل اﻟ ﻌ ﻼ ﻗﺔ ﺑﯾ ن ﻣﻔ ﮭوم اﻟذا ت ا ﻷ ﻛﺎ دﯾ ﻣ ﻲ و اﺗ ﺟ ﺎه LLL . أ ظ ﮭر ت اﻟﻧﺗﺎﺋ ﺞ أ ن اﻟ ط ﻼ ب ﯾ ﻣ ﺗ ﻠ ﻛ و ن ﻣ ﻔ ﮭ و ﻣً ﺎ ذ ا ﺗ ﯾًﺎ ﻋ ﺎ ﻟ ﯾًﺎ ﻧ ﺳ ﺑ ﯾًﺎ ، وأ ن د رﺟﺎ ت ﻣﯾﻠ ﮭم ﻟﻠﻐﺔ ا ﻹ ﻧ ﺟ ﻠﯾ ز ﯾ ﺔ ﻛﺎﻧ ت أﻋ ﻠ ﻰ ﻣ ن ﻣﻧﺗ ﺻ ف اﻟﻧ طﺎ ق. ﻛﺎﻧ ت ﻧﺗﺎﺋ ﺞ اﻟ طﻼب ا ﻹﻧﺎ ث ﻟﻠ ﺟﮭد ا ﻷﻛﺎدﯾ ﻣ ﻲ )ﻣﻘﯾﺎ س ﻓ رﻋﻲ ﻟ ﻣﻔﮭوم اﻟ ذا ت(، وﻓﺿ ول )ﻣﻘﯾﺎ س ﻓ رﻋﻲ ﻣ ن LLL (، أﻋ ﻠ ﻰ ﻧ ﺳﺑﯾﺎ ﻣ ن ﺗﻠ ك ﺑﺎﻟﻧ ﺳﺑ ﺔ ﻟﻠ ذﻛور. ﻟ م ﺗ ؤد اﻟ دورا ت اﻟﺗ ﻲ ﺣ ﺿ رو ھﺎ ﻓ رق ﻛﺑﯾ ر ﻓ ﻲ إ د را ك اﻟ طﻼب ﻟ ﻣﻔ ﮭوﻣﮭم اﻟ ذاﺗ ﻲ اﻷﻛﺎدﯾ ﻣ ﻲ؛ وﻣ ﻊ ذﻟك ، ﻓﺈن اﻟ ط ﻼ ب ﻓ ﻲ دورة اﻟ ﻣ ﺳ ﺗ و ى اﻟﺛﺎﻧ ﻲ ﺣ ﺻ ﻠ وا ﻋ ﻠ ﻰ د رﺟ ﺎ ت أ ﻋ ﻠ ﻰ ﻓ ﻲ اﻟﺗﻧ ظ ﯾم اﻟذاﺗ ﻲ ، وھ و ﻣﻘﯾﺎ س ﻓ رﻋﻲ ﻟـ LLL ، وﺑ ﺎﻟﺗﺎﻟ ﻲ ﺣ ﺻ ﻠ و ا ﻋ ﻠ ﻰ ﺗ ﺻ ﻧ ﯾ ف أ ﻋ ﻠ ﻰ ﻗ ﻠ ﯾ ﻼً ﻟ ﻠ ـ LLL . أ ﺷﺎ ر ت اﻟﻧﺗﺎﺋ ﺞ أﯾ ﺿ ﺎ إﻟ ﻰ وﺟود ﻋﻼ ﻗﺔ إﯾ ﺟﺎﺑﯾ ﺔ ﺿ ﻌﯾﻔﺔ ﺑﯾن ﻣﻔﮭوم اﻟذا ت وﻧﺗ ﺎﺋﺞ ا ل LLL . ﻛﺎ ن ا ﻻ ر ﺗ ﺑ ﺎ ط ﺑ ﯾ ن ا ﻟ ﺟ ﮭ د ا ﻷ ﻛ ﺎ د ﯾ ﻣ ﻲ و ﻣ ﺟ ﺎ ل ا ﻟ ﺗ ﻧ ظ ﯾ م ا ﻟ ذ ا ﺗ ﻲ ﻓ ﻲ ا ﻟ ﻣ ﻘ ﺎ ﯾ ﯾ س ﺟ د ﯾ رً ا ﺑ ﺎ ﻟ ﻣ ﻼ ﺣ ظ ﺔ . ﻟذ ا ﻧ و ﺻ ﻲ ﺑﺄ ھﻣﯾ ﺔ ﻟ ﺗﻧﻣﯾ ﺔ ﻣﻔ ﮭوم اﻟ طﻼب ا ﻷﻛﺎ دﯾ ﻣ ﻲ اﻟذاﺗ ﻲ و اﺗ ﺟ ﺎه ال LLL ، ﺑﮭ د ف ﺗﻌزﯾ ز اﻟ ﻌ ﻼﻗﺔ ﺑﯾ ن اﻟ ﻣﻔ ﮭوﻣﯾ ن.

The true measure of the ability of Scholastic Aptitude Tests, high‐school grades, and other variables (and combinations of variables) to predict college performance would be this: a college would select its students at random, ail selected students would attend the college, and the correlations of the variables with performance at the college would be determined.

The purpose of the study is twofold: to offer a theoretical model that illuminates families' motivation to invest in private tutoring and to consider the implications of such investments in the context of South Korea. Given that parents invest in private tutoring for their child if the perceived expected benefits, at the time of enrollment, are greater than the direct and indirect costs of such tutoring, the study explores how private tutoring may affect educational inequities and possibly lead to inferior social outcomes.

A theoretical model based on the human capital approach was developed. Three questions based on stylized facts were addressed: (1) Why would a household send a child to private tutoring? (2) Why do different households invest in different amounts of private tutoring? (3) Why may a household over-invest in private tutoring?

The findings of this study indicate that the demand for private tutoring services decreases with the costs of private tutoring, while increasing as levels of academic readiness and aptitude, levels of household education, levels of current wealth and expected returns to private tutoring increase. These findings imply that private tutoring may exacerbate social inequities and cause an inferior social outcome, but that a government can influence the demand for tutoring through taxation.

This study did not address the non-pecuniary benefits that may be derived from private tutoring. The most important limitation and potential source of weakness of the study is that the model is theoretical. These results therefore need to be interpreted with caution.

The study indicates the need for private households, as well as government officials, to carefully consider the costs and benefits of private tutoring in South Korea. Although the study focuses on South Korea, the findings may apply to other countries in which private tutoring offerings are prominent.

The educational choices that families make for their children have important financial and social implications in all countries, but especially in South Korea. The important implication is that private tutoring will tend to aggravate educational and social inequality.

The existing body of research on private tutoring investment in South Korea suggests that the phenomenon is ubiquitous, growing and spreading to other countries. Furthermore, the motivation behind households' decisions to invest in private tutoring for their children is not always addressed in the published literature. Also, far too little attention has been paid to the economic impact private tutoring has on households and children, as well as society in general.

This paper aims to investigate the reading format choices of students in a reading-intensive course when faced with options of purchasing their assigned readings in print, borrowing them from library reserves, accessing them from their course website or any combination thereof. It also seeks to map their behaviors to their academic aptitudes and achievements.

An online survey was distributed at the end of the quarter consisting of nine multiple-choice and open-ended questions on their format behaviors and academic aptitudes. Descriptive statistics, Chi-square tests and content analysis were used to obtain results.

Most students in this study purchased print copies of their assigned readings even though they were available for free both in the library and online. Over 72 per cent read their assignments either in“print” or “mostly in print”. However, the data did not produce evidence of correlations between format behaviors and SAT Writing scores or final grades in the course.

The self-selected sample of participants appears to be academically homogeneous without enough diversity of behaviors and aptitudes to make generalizations. Replication of this study should be performed among a more academically diverse group of students.

Studies show that students prefer print to electronic format for academic readings, but they often cite factors like cost and convenience that impact their behaviors. Rather than survey general preferences, this study examines actual behaviors when presented with several format options and discusses why students make their choices.

Societal interest in individuals with high aptitudes, gifts, talents, and extraordinary abilities dates back thousands of years, perhaps as early as 3000 BC. For example, “as early as Biblical times, prophets and learned men were extolled for their wisdom and leadership. Plato likewise accorded positions of supremacy to certain individuals based on their superior endowment of intelligence. Even in the Dark and Middle Ages, generally considered inhibitory of talent and innovation, some members of society were ennobled for their intellectual and religious acumen” (Kaufmann, Castellanos, & Rotatori, 1986, p. 232). Some societies identified children with promise and potential and provided them with special education (Freeman, 1979). This was the case with the Emperor Charlemagne who in 800 AD requested that the state provide and pay for such education for children from the common masses (Schwenn, 1985).

The aim of this paper is to examine the academic performances of first-year accounting students using a discussion board.

The paper develops a model to determine the impact of discussion board usage on overall student performance. A number of variables are controlled for including academic aptitude, previous accounting experience, gender and student background. Included in the model are diagnostic information indicators of student use of the discussion board, obtained from the Web-based learning environment tracking reports.

The multiple regression analysis shows a positive benefit in terms of greater marks for students who post on the discussion board compared to those who do not post, even after controlling for academic ability.

The improved knowledge construction gained by actively using discussion boards may be used by teaching staff to promote greater student acceptance and voluntary participation in discussion boards resulting in more interaction and possibly higher academic achievement.

While technology and WBLEs have been well accepted in accounting education, and are widely used (Watson et al., 2007), the introduction of discussion boards has resulted in a dearth of research on their use and effectiveness. In-depth accounting educational literature reviews (Apostolou et al., 2013, 2010; Watson et al., 2007; Watson et al., 2003; Rebele et al., 1998) have reported very few studies on discussion boards over three decades.