A Study on the Relationship between Student's Chracteristics and Academic Performance in Accounting Education
Asian Tax Journal Vol. 5 No. 2 (2004), pp. 199-227
Abstract
The accounting education literatures demonstrate that student's characteristics is a critical factor in determining the academic performance in accounting classes. This study investigates empirically the relationship between the student's characteristics and accounting examination performance and confirms the differences of their exam performance by student's characteristics. This study found that the degree of accounting adaptability is the most important factor among the qualitative independent variables at 1% significant level. And degree of class satisfaction and status of home economic sufficient factors are important factors in affecting student's examination result. These are more significant than the degree of accounting adaptability. Also home economic status factors, number of retaking lecture and major or non-major student affect slightly examination performance. But gender difference of male and female students, experiences of working place, accounting value (academic authority and expectation of job opportunity) and place of birth factors are not statistically significant. But the results of this study be should interpreted carefully. Finally, the implications of the findings are discussed and need further research to generalize in the field of accounting education.
Keywords
- accounting education
- academic performance
- student's characteristics