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Although much attention has been devoted to the study of accounting students’ performance, little attention has been shown to the process of accounting students’ performance. Attention to process necessitates that the subject of accounting students’ test-taking behavior be explored. This study invites attention to the amount of time students take to return their examinations. Time spent on this critical task can be understood as a measure of student ambition to do well, student preparation or cognitive engagement. Using data collected from many classes taught by several instructors at one selective private institution, the results suggest that there is a non-linear relationship between the order in which exams are returned and exam performance. Specifically, those who work on their exams for longer tend to score lower. However, those that return their exams relatively quickly do not necessarily score better. The middle range, wherein students complete their exams neither early nor late relative to others, is associated with better test performance. The relationship between exam return order and test performance also varies by the type of exam and by the matriculation level. The study offers to add to our understanding of accounting students, an achievement that may be an underappreciated prerequisite to effective instructional outcomes.

The purpose of this study is to determine the undergraduate students' performance in the Faculty of Business and Accountancy, University of Malaya and the factors influencing the performance of the undergraduate students.

The performance of the undergraduate students in this study is measured by their cumulative grade point average (CGPA) in the final semester. In this study, the students' demographic profile, entry qualifications and the subjects taken by the students in pre‐university level are used as the predictor variable for the students' performance in the degree programme.

The result of the study shows that the predictor variables do explain the variance in the students' final CGPA. In addition, it was found that knowledge prior to entering the university such as economics, mathematics and accounting is crucial in assisting the students in undertaking the courses in both business and accounting programme. The study also found that female students perform better than male students; whilst Chinese students perform better than Malay and Indian students.

The implications of this study for the academics in universities and schools are also discussed in the paper. This paper, however, does not look into variables other than students' past performance prior to entering the university that may have an influence over the students' performance in the university. Hence, this aspect may be examined in future researches.

This paper will be useful to the academic communities, the public and other interested parties who are interested in improving students' performance during their periods of study in the universities.

To provide potential accounting doctoral students with relevant information on various doctoral program characteristics.

Current doctoral students in accounting, representing 60 different programs in the United States, completed a survey concerning various doctoral program characteristics at their respective doctoral institutions. We examine the survey responses along with program rankings and job placement data.

Doctoral programs in accounting differ on many dimensions such as the structure of the courses and deliverables required, the student cohort profile, student research support, and teaching expectations. In addition, top tier programs differ on a variety of these characteristics from lower tiered programs.

A single student at each doctoral program completed the survey. Doctoral students’ experiences may differ between each other and programs may change. However, we asked students to respond to the survey questions as a “typical student” and as a whole, doctoral programs appear to have remained similar over the past half of century.

The intended audience for this chapter is potential accounting doctoral students. Providing them with an awareness of the different program characteristics should prove to be useful in finding a program with the appropriate fit.

The purpose of this paper is to examine student, program and institutional support characteristics that relate to cohort intent to persist among Professional Golfers’ Association Golf Management University Program (PGA-GMUP) undergraduate students from 12 universities.

A survey instrument was created and disseminated to the targeted population. Multiple regressions were used to analyze the 473 responses of students’ intention to persist across the three independent variables (student, program and institutional support).

The research findings suggest higher levels of college GPA, career goals specific to the student’s desire to become a PGA professional, higher levels of faculty engagement, higher levels of satisfaction with major, being a leader in the student association and involvement in the student association are related to students’ intent to persist. Conversely, the results suggest career goals focused on being happy instead of graduation or working as a PGA professional and finding it difficult to make friends are associated with lower levels of intention to persist, while parental expectations of advanced degrees negatively affected students’ intent to persist. Additionally, passing a player ability test did not have bearing on intention to persist.

Results from this analysis offer insight into which persistence factors lead to students’ matriculation, with the ultimate goal of program completion. Identifying persistence factors may help PGA-GMUPs and other hospitality programs recruit students that are more likely to persist in the program, develop program characteristics that optimize cohort matriculation, and utilize university or institutional support services characteristics that may ensure program completion.

The purpose of this paper is to investigate the school‐to‐work transition of graduates in different fields of study, as well as to study programmes in three subsequent generations of graduates in the 2007 to 2009 period. The paper focuses on graduates from the new Bologna‐harmonised programmes and investigates their early career outcomes by comparing them to those of graduates from pre‐harmonised programmes.

The authors apply a probit regression to calculate differences in the probability of employment for different fields of study and propensity score matching to investigate the effect of different study programmes in each field of education on early career outcomes, such as being employed within the first three months of graduation and the first nine months of graduation.

The authors find that graduating from a particular field of study affects the probability of employment in all three years. In general, regardless of the field, the authors observe decreasing probabilities of employment in 2008 and 2009. Using propensity score matching, the authors estimate the effect of the new Bologna‐harmonised programmes on the probability of employment and find a statistically significant negative effect compared to counterparts who finished pre‐Bologna programmes. The findings are robust to the use of different matching criteria.

In the institutional framework of a tuition‐free system in higher education and collective bargaining in the labour market, performance indicators such as employability can provide relevant information regarding student choice and a proxy measure for the quality of higher education in each participating university. In addition, this provides a rare insight into the employability of graduates from Bologna‐harmonised programmes, as well as for a post‐transition country such as Slovenia.

By covering entire populations of full‐time graduates in 2007, 2008 and 2009 who entered the labour market for the first time after graduation, the authors calculate the probability of employment within the first three and nine months of graduation. This allows the authors to infer about the effect of the new Bologna‐harmonised programmes as well as the impact of the recent financial crisis. The paper offers rare evidence of the school‐to‐work transition in a post‐transition and tuition‐free country.

Performance measures have long been a topic of interest in higher education although no consensus on the best way to measure performance has been achieved. This paper examines the extent and effectiveness of service efforts and accomplishment reporting by public and not-for-profit U.S. colleges and universities using survey data provided by the National Association of College and University Business Officers. Effectiveness is evaluated using the Government Accounting Standards Board (GASB) suggested criteria. Regression analysis suggests an association between the extent of disclosure and size, leverage, level of education provided, and regional accreditation agency. Private institutions rate themselves as more effective communicators. Effectiveness of communication is also associated with the extent of disclosure, level of education provided and accreditation region.

With the rise in the opportunity to go to college, the purpose of this paper is to identify if China's rural poor are being excluded from the university system, and if so, why.

Two sets of the authors' own primary survey data were used: a group of randomly selected high school students in Shaanxi Province and a census of all freshmen entering into four universities in Sichuan, Anhui and Shaanxi. The intention was to show if the rate of the rural poor attending universities is lower than that of urban students and that of rural non‐poor; also to identify the barriers to education (if they exist) that are keeping enrollment rates low for the rural poor. The authors used ordinary least squares method to make the estimations.

Matriculation rate of the poor into college was found to be substantially lower than the students from non‐poor families. Clearly, barriers exist that are excluding the rural poor; however, the authors demonstrate that the real barriers are not at the point of college admissions, but before students have even matriculated into high school.

This is the first empirical work which studies the barriers that keep the poor out of university.

This paper aims to explore the relationship between New Zealand universities and the Institute of Chartered Accountants of New Zealand (ICANZ), the main organization of the accounting profession in New Zealand.

The relationship is approached as an archival search, producing a descriptive analysis of the universities' involvement in the Institute's professional exams, from the creation of the Institute in 1908 until the turn of this century.

At first this connection was through the qualifying examination system of the Institute, with the universities providing the means for the Institute to educate prospective members. Differences in approach towards accounting education, identified in the ongoing issue of a degree prerequisite, and the development of accountancy departments in the universities, led to the Institute later in the twentieth century turning to other tertiary institutions to provide its accounting professional examinations. This paper shows that although the accountancy departments in the universities have benefited from contact with the Institute, the nature of the relationship has been determined to a large extent by the requirements of the New Zealand accounting profession.

The paper provides historical insights on the interaction between the universities and the Institute, explaining the reasons for the Institute's influence on accounting education in the universities.

The purpose of this study is to examine undergraduate accounting students' perceptions of factors contributing to plagiarism activities.

Survey methods were used to investigate the prominence of different factors, and any differences associated with student characteristics.

The results suggested that factors contributing to plagiarism include lack of awareness, lack of understanding, lack of competence, and personal attitudes. No evidence was found to support the suggestion that either pressure or the availability of internet facilities had increased the incidence of plagiarism. The study provided evidence that a significant proportion of Malaysian undergraduate accounting students in the study had engaged in plagiarism activities to a limited degree; the observed profile was consistent with the incidence of plagiarism activities being associated with academically weaker, male students with a negative attitude to their studies.

The findings have significant implications for educators if they are to improve the detection and punishment of plagiarism activity, and educate potential perpetrators.

The sustainability of higher education institutions is affected various things, particularly by student satisfaction and the financial stability of the institution. An analysis of student attrition and retention plays a vital role in assessing the sustainability of a higher education institution. Using suitable analysis techniques to do success profiling of prospective and current students is crucial for students and institutions alike. Success/risk estimation is essential for any higher education institution (HEI), because determining such factors can assist higher education institutions in fulfilling their obligation to provide support, guidance and interventions for their prospective and existing students. Strategic decisions in this regard, by both students and institutions, should be based on valid and reliable profiles. The validation of established profiles increases the accuracy of existing profiles and increases the efficiency of institutional strategic planning. This article reports on the validation of a success profile for first year Accounting students established by the authors of this article in an earlier study in an open and distance learning (ODL) environment at the University of South Africa.