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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).

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.

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.

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.

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.

This study aims to compare the academic performance of female accounting students with their male counterparts and to assess the impact and association between gender and the academic performance of accounting students graduating from the College of Business Studies (CBS) in Kuwait.

The sample consisted of 141 accounting students, who graduated during 2015 from CBS. Independent samples test, correlation and linear least squares regression analyses tested the hypotheses.

The results indicate that there was a statistically significant association between gender and accounting students’ performance, which explained the superiority of the performance of the female students’ group over the performance of the male students’ group and explained the significant impact of gender on accounting students’ performance, with and without controls for other factors.

The findings have practical implications for how the administration of CBS and similar educational institutions should take action. The findings suggest that the administration of CBS should adopt policies that impose and encourage the acceptance of more female accounting students, as they perform well in accounting and their academic performance is better than their male counterparts.

The study makes significant contributions to the existing knowledge in the area of students’ performance by empirically supporting the theoretical expectation of the impact of gender on accounting students’ performance. It provides a foundation for future comparative studies, potentially leading to the harmonization of international accounting education. It also addresses some of the shortfalls in the existing regional accounting education literature resulting from the scarcity of prior studies, where little has been published.

This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic performance of Cost Accounting students.

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.

Results indicated significant impact of accumulated knowledge on academic performance, with and without controls for other factors.

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.

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.

This study aimed to empirically assess the influence of commuting distance (duration) on accounting students' academic performance at one of the business colleges in Kuwait.

A linear regression model (OLS), correlation and t-test analysis using a sample of 237 accounting students enrolled before and during the COVID-19 pandemic were used to test the study's hypotheses.

The results indicate that there was a statistically significant association between accounting students' commuting distance and their academic performance before the pandemic, but not during the pandemic, which explains the significant influence of commuting distance on traditional classroom learning but not on remote learning. The study concludes by considering the implications of these findings and suggesting avenues for future academic research.

This study makes a significant contribution to the existing knowledge in the area of students' performance by providing empirical evidence to the theoretical expectation of the influence of students' commuting distance on the academic performance of accounting students.

The value of this study is that it significantly contributes to the existing accounting education literature by empirically supporting the theoretical expectation of the influence of commuting distance on accounting students' academic performance.

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.

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.

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.

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

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.

The purpose of this study is to explore the impact of social media use on both empathy and well-being through using a five-factor model (FFM) of personality in the context of Saudi Arabia.

Data were collected from the 13 regions in Saudi Arabia. Confirmatory factor analysis was used to measure the reliability and validity of the study’s constructs and a structural equation modeling technique was applied to test the study hypotheses.

With a sample of 450 users, the regression results indicate a less significant relationship between personality and social media use, as well as between personality and affective empathy, while a more significant relationship between personality and cognitive empathy. Also, individuals’ well-being are influenced directly by the heavy use of social media.

The cross-sectional design used in this research may not be able to provide the true essence of the hypothesized relationships compared to the cause-effect design. This study furthers the understanding of the role of personality on empathy and well-being in social media among Saudis from one side and provides insights to professionals for better improvement of social media and so better individuals’ well-being from the other side.

This paper fills an untapped gap in a developing country context by exploring the relationship between the usage of social media and the two dimensions of empathy, which, in turn, influence well-being under the theoretical lens of an FFM personality.