ABSTRACT

The objective of this study is to identify the factors which have a significant impact on the performance of students on an undergraduate accounting degree course. Previous research in this area has taken place over many years and has considered a number of factors which might influence performance such as: prior academic achievement, gender, age and numeracy. The findings of these studies have been quite mixed, perhaps reflecting differences in the institutions being considered, the courses analysed and the research methods adopted. This study follows a cohort of students who commenced an undergraduate accounting degree course at a UK University through to their graduation. It unites and tests all the key findings of the other previous studies in this area to determine the key factors affecting student performance. The results can inform universities in terms of their policies on admissions, teaching and retention and also inform students in deciding whether to apply for or continue with an accounting course. The results will also be of interest to academics delivering accounting courses and those with an interest in accounting education.

摘要

本研究的目的是确定对本科会计学位课程学生的表现有显着影响的因素。该领域的先前研究已经进行了多年，并考虑了许多可能影响表现的因素，例如：先前的学业成绩、性别、年龄和计算能力。这些研究的结果很复杂，也许反映了所考虑的机构、分析的课程和采用的研究方法的差异。本研究跟踪一群在英国大学开始本科会计学位课程直至毕业的学生。它结合并测试了该领域其他先前研究的所有关键发现，以确定影响学生表现的关键因素。结果可以告知大学在招生、教学和保留方面的政策，也可以告知学生决定是申请还是继续学习会计课程。提供会计课程的学者和对会计教育感兴趣的人也会对结果感兴趣。