Student Academic Performance in Undergraduate Managerial-Accounting Courses

Student Academic Performance in Undergraduate Managerial-Accounting Courses

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JOURNAL OF EDUCATION FOR BUSINESS, 85: 311–322, 2010 Copyright C ° Taylor & Francis Group, LLC ISSN: 0833-2323 DOI: 10.1080/08832320903449584 Student Academic Performance in Undergraduate Managerial-Accounting Courses Abdulrahman Ali Al-Twaijry Qassim University, Qassim, Al-Melaida, Saudi Arabia The author’s purpose was to identify potential factors possibly affecting student performance in three sequential management-accounting courses: Managerial Accounting (MA), Cost Ac- counting (CA), and Advanced Managerial Accounting (AMA) within the Saudi Arabian con- text. The sample, which was used to test the developed hypotheses, included 312 students whose performance was followed throughout 3 semesters (4, 6, and 8) out of 8. Techniques of mean comparison and correlation were employed. The results suggest that the preuniversity accounting background was only found to have signi±cant impact on the AMA course whereas skill in mathematics was found to affect student performance signi±cantly in the MA course. It was evidenced that student performance in the MA course and overall was signi±cantly affected by preuniversity ability, general undergraduate academic capability, and matriculation year. Student performance in the Financial Accounting course signi±cantly correlated with performance in the subsequent MA and AMA courses. There is also evidence of a signi±cant relationship between MA student performance and that of both CA and AMA. The ±ndings of this study con±rmed that the load of weekly registered hours has no negative impact on the stu- dent performance. It also suggested that accounting students had outperformed nonaccounting students in accounting and nonaccounting courses. Keywords: accounting, student performance, undergraduate Accounting education has received much attention from re- searchers in developed nations. A great many studies have been directed towards accounting education and how it might be enhanced. However, the research on accounting education in developing countries is still far behind. Their education systems are affected by various factors (i.e., culture, politics, and social factors) and this means that results from account- ing education studies can not be always applied to different nations because each has unique features. The education sys- tem in Saudi Arabia differs widely from western education systems in terms of teaching styles and program types, vol- umes, and content. As is the case with many accounting and business depart- ments and schools worldwide facing the problem of weak student academic performance (cf. Gayle & Michael, 1999; Lane & Porch, 2002; Shotweel, 1999), the Accounting De- partment at Qassim University in Saudi Arabia has encoun- tered a severe challenge with its students. During the 15-year Correspondence should be addressed to Abdulrahman Ali Al-Twaijry, Qassim University, Accounting Department, Qassim, Al-Melaida 6633, Saudi Arabia. E-mail: [email protected] period from 1990 to 2005, the number of accounting stu- dents whose overall GPA was 4.00 or more out of 5.00 was fewer than 100 students (less than 10%). A great majority
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Student Academic Performance in Undergraduate Managerial-Accounting Courses

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