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Article
Publication date: 2 May 2017

Khalid A. Alanzi and Mishari M. Alfraih

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…

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.

Details

Journal of International Education in Business, vol. 10 no. 01
Type: Research Article
ISSN: 2046-469X

Keywords

Article
Publication date: 12 June 2018

Khalid A. Alanzi and Mishari M. Alfraih

This study aims to examine the effect of accounting students’ performance in the first part of introductory accounting on duration to successfully complete accounting program.

Abstract

Purpose

This study aims to examine the effect of accounting students’ performance in the first part of introductory accounting on duration to successfully complete accounting program.

Design/methodology/approach

Linear regression (ordinary least squares) with a sample of 127 accounting students, who were graduated during the 2015/2016 academic year from a business college in Kuwait, 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 part of introductory accounting and the college duration, which explained the significant influence of the grade earned in the first part of introductory accounting on the college duration, with and without controls for other factors.

Practical implications

The findings provide administrators, accounting educators and academic researchers with a useful benchmark for improving accounting programs and guidelines for future academic research.

Originality/value

The value of this study would be twofold; it provided a foundation for future comparative studies, potentially leading to the harmonization of international accounting education, and it addressed some of the gaps in the existing regional accounting education literature resulting from the scarcity of prior studies. In addition, the college where data were collected has been recently approved to enter the candidacy for accreditation at the Accreditation Council for Business Schools and Programs. Given the accrediting bodies emphasis on academic performance and graduation on time, the study’s findings would help the college in enhancing its students’ performance and maximizing the chances of its accreditation application being successful.

Details

Journal of Global Responsibility, vol. 9 no. 3
Type: Research Article
ISSN: 2041-2568

Keywords

Article
Publication date: 1 January 2000

Gordon Howitt and Noel Harding

This paper reports on the introduction of a scheme based on the principles of Supplemental Instruction into the accounting curriculum at the University of New South Wales…

Abstract

This paper reports on the introduction of a scheme based on the principles of Supplemental Instruction into the accounting curriculum at the University of New South Wales, Australia. Supplemental Instruction is argued to have a number of benefits which complement the traditional faculty facilitated lectures, tutorials and seminars. The scheme was introduced into the first course in accounting with a view to improving student performance, reducing withdrawal rates, and encouraging the development of communication and interpersonal skills. Qualitative and quantitative data was collected in order to understand how students perceived the scheme, and what effect the scheme had on student performance. The results suggest that the scheme has had a positive impact on student performance. In providing this account, we hope to assist accounting academics identify subjects where Supplemental Instruction might be of benefit to students, and the issues to consider when tailoring the program to the specific needs of the subject.

Details

Asian Review of Accounting, vol. 8 no. 1
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 17 August 2020

Sarah Dyce, Camillo Lento and Claudio Pousa

Social cognitive career theory (“SCCT”) suggests that positive feedback can influence educational choices. Introductory courses often provide students with their first opportunity…

Abstract

Purpose

Social cognitive career theory (“SCCT”) suggests that positive feedback can influence educational choices. Introductory courses often provide students with their first opportunity to obtain feedback in a given discipline. As a result, SCCT hypothesizes that introductory courses grades will impact a student's decision to major in a given discipline. The purpose of this paper is to explore this hypothesis in the accounting domain.

Design/methodology/approach

Longitudinal data were collected from four cohorts of students registered at a Canadian university. The main hypothesis is tested by estimating a logistic regression.

Findings

A significant positive relationship is found between a student's introductory financial accounting (“IFA”) course grade and their decision to major in accounting. This decision to major in the discipline is not found to be affected by various student (e.g. biological sex or age) or instructor (e.g. whether the instructor holds a CPA designation or not) characteristics.

Practical implications

This study supports seminal and enduring research that emphasizes the IFA course as a gateway into the accounting major. As a result, educators should consider these findings when designing their IFA courses and the related student supports embedded within the IFA course.

Originality/value

Prior literature offers conflicting results on the relationship between IFA grades and student's choice to major in accounting. This study relies upon a theoretical framework, SCCT, to settle the debate. This study further extends the prior literature by exploring the impact of various student and instructor characteristics on the relationship between IFA grades and student's choice to major in accounting.

Details

Journal of Applied Research in Higher Education, vol. 13 no. 3
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 1 January 2003

Robert Czernkowski, Rosin a Mladenovic, Carolyn Cousins, Roger Gibson and Gordon Howitt

In this paper, we measure the impact of transactional leadership and transformational leadership styles on student learning outcomes. Leadership style was measured using a set of…

Abstract

In this paper, we measure the impact of transactional leadership and transformational leadership styles on student learning outcomes. Leadership style was measured using a set of questions that were developed based on the conceptions of leadership style from Avolio, Waldman and Yammarino (1991). Student learning outcomes investigated included overall final mark achieved in the course, as well as communication skills, writing skills, critical thinking and analysis skills, study skills, reading skills and interpersonal skills.

Details

Asian Review of Accounting, vol. 11 no. 1
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 1 February 2002

Beverley Jackling

This study investigates perceptions of the work of accountants held by first‐year accounting students as part of a national survey of accounting students. First‐year commerce…

Abstract

This study investigates perceptions of the work of accountants held by first‐year accounting students as part of a national survey of accounting students. First‐year commerce students from five tertiary institutions were surveyed about their perceptions of the accounting profession as well as their intention to complete a major study of accounting at tertiary level. Influences on the formation of their perceptions formed an important part of the study. The results reported in this paper serve to illustrate that the majority of students surveyed had negative perceptions of accounting. The source of influences on perceptions indicated that perceptions were mainly derived from tertiary education experiences. As perceptions influence choice of major and career choice, the findings have important implications for accounting educators and professional accounting bodies.

Details

Asian Review of Accounting, vol. 10 no. 2
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 7 March 2022

Lei Wen and Yingqi Wang

The paper makes a significant contribution to the accounting education literature by examining the impact of using online meetings with an academic coach on student-perceived…

Abstract

Purpose

The paper makes a significant contribution to the accounting education literature by examining the impact of using online meetings with an academic coach on student-perceived learning outcomes, course and instructor evaluations in an online graduate-level accounting course.

Design/methodology/approach

A quasi-experimental design is adopted by the author to compare the students' evaluations in fall 2018 and in spring 2019 in an online graduate-level accounting course taught by the same instructor and assisted by the same academic coach.

Findings

The study finds that the use of online meetings with an academic coach helps students have a much positive view about the course and a better perception about the instructor's teaching effectiveness for the course. The offering of online meetings by an academic coach also improves students' evaluation about the academic coach in an online graduate-level accounting course.

Originality/value

The paper provides a new perspective to investigate students' perception with the use of online meetings with an academic coach.

Details

Higher Education, Skills and Work-Based Learning, vol. 12 no. 5
Type: Research Article
ISSN: 2042-3896

Keywords

Article
Publication date: 16 May 2008

Lin Mei Tan and Fawzi Laswad

The purpose of this study is to examine the impact of five factors, reflecting students' diversity in prior content and metacognitive knowledge, on students' academic performance…

Abstract

Purpose

The purpose of this study is to examine the impact of five factors, reflecting students' diversity in prior content and metacognitive knowledge, on students' academic performance in the introductory accounting course.

Design/methodology/approach

Based on a conceptual framework of prior knowledge, five factors are hypothesised to have an impact on students' performance. They are: prior accounting knowledge, age, gender, intended academic major, and first language. A self‐administered questionnaire is completed by students enrolled in the compulsory introductory accounting course at a large multi‐campus NZ university. Multivariate analysis is carried out to test the research hypotheses and the predictive ability of the five independent variables on students' performance.

Findings

Consistent with the educational psychology literature, prior content knowledge has a significant impact. Students' metacognitive knowledge, which differs according to their language and gender, also has a significant effect on students' performance.

Research limitations/implications

The low R2 in the regression model suggests that, although some of the study variables are significant, a high proportion of variation in academic performance remains unexplained by the model. The results may also not be representative of student population in general as information is elicited from students from one particular university. Future research could extend the sample to more than one tertiary institution and consider the effect of other potential variables such as students' intrinsic motivation and learning strategies.

Originality/value

Unlike many prior studies which lacked a theoretical framework to support their research, this study proposes a conceptual framework drawn from the education psychology literature for examining students' performance in the introductory accounting course.

Details

Pacific Accounting Review, vol. 20 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

Open Access
Article
Publication date: 17 March 2020

Sivasankaran Narayanasamy

The article aims to share the viewpoint of the author on the impact of the innovative teaching pedagogy adopted by him in teaching the accounting courses on the satisfaction of…

1558

Abstract

Purpose

The article aims to share the viewpoint of the author on the impact of the innovative teaching pedagogy adopted by him in teaching the accounting courses on the satisfaction of the participants in a premier Indian Business School.

Design/methodology/approach

The experiment was carried over by introducing an innovative teaching approach by the author among the first-year participants of the Management Program. At the end of the experiment, the participants were asked to rate the teaching approach on a five-point scale besides offering the qualitative feedback on the impact of the experiment on their learning outcomes.

Findings

The paper concludes that the participants were highly satisfied with the teaching approach adopted by the author.

Originality/value

The study contributes to the theory and practitioners on accounting education in many ways. First, it is offering evidence on the impact of teaching pedagogy on the satisfaction of the participants of the accounting courses of an emerging market business school. Second, the accounting educators of the emerging countries may replicate the experiment in their institutes. Third, the educators of other courses in the business schools may make an effort to measure the impact of the teaching approach on the feedback of their learners.

Details

Asian Journal of Accounting Research, vol. 5 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Article
Publication date: 28 June 2013

İlhan Dalcı, Huseyin Araslı, Mustafa Tümer and Sarvnaz Baradarani

The aim of this study is to explore whether there are statistically significant differences in the influence that various career‐choice factors may have on a decision to choose…

2079

Abstract

Purpose

The aim of this study is to explore whether there are statistically significant differences in the influence that various career‐choice factors may have on a decision to choose accounting and non‐accounting majors in Iran. The findings derived from this study could assist accounting educators and professional accounting bodies to understand the reasons why students may want to choose an accounting major. In this regard, the findings could help accounting academics and the policy makers in the accounting sector in Iran and in other similar countries develop appropriate strategies to attract proper students into the accounting programs and to recruit bright accounting graduates into the accounting profession.

Design/methodology/approach

At the univariate level, t‐tests of significant differences were performed in order to investigate the similarities and differences between the accounting and non‐accounting students with respect to the importance placed on the career‐choice factors. At the multivariate level, discriminant analysis was conducted in order to find out the important determinants of the choice of an accounting major. Moreover, t‐test and ANOVA statistics were employed in order to explore whether differences in gender, age, and university affect each factor.

Findings

The results reveal that the accounting students attach profound importance to financial and job‐market factors and opinions of referents. Intrinsic factors, aptitude for and genuine interest in the subject, perception of the accounting course, and perception of the accounting profession are not found to have significant influence on students’ decision to major in accounting.

Originality/value

This study is unique in that it is the first empirical paper which explores Iranian students’ perceptions of the career‐choice factors in pursuing an accounting major.

Details

Journal of Accounting in Emerging Economies, vol. 3 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

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