Management students are required to pass several quantitative subjects, such as Accounting, Business Finance, and Mathematics, during their study at the undergraduate level. There are limited studies conducted in Thailand that explored students' learning achievement in accounting courses. This paper explored the learning achievement of undergraduate management students in the introductory accounting course at a public university in Thailand. It examined whether the achievement differs across the students' gender, study major, and origins. Data from 906 management students were taken as samples. This study relied on the independent samples t-test and one-way ANOVA to analyze the data. The results suggested that the performance of undergraduate management students in the accounting course differs significantly across genders, majors, and origins of the students.

管理专业的学生在本科阶段的学习期间需要通过几门定量科目，如会计、商业金融和数学。在泰国进行的探讨学生在会计课程中学习成绩的研究非常有限。本文探讨了泰国一所公立大学管理学本科生在会计入门课程中的学习成绩。它检查了成就是否因学生的性别、学习专业和出身而异。来自 906 名管理专业学生的数据被作为样本。本研究依赖于独立样本t-test 和单向方差分析来分析数据。结果表明，本科管理专业学生在会计课程中的表现因学生的性别、专业和出身而异。