Deteminants of Accounting Students Performance

Abstract

The purpose of this study is to explore determinants of accounting students’ performance at the College of Business Studies at the Public Authority for Applied Education and Training in Kuwait. To accomplish this, a questionnaire was developed and distributed to second-year accounting students. The regression results show that the factors of gender, high school major, age, frequency of doing homework, participation in class discussion, engaging in peer interaction, and number of days studying before exam are significantly and positively related to students’ performance in accounting. Results further reveal that high school major (scientific versus humanities) has the strongest impact on students’ performance, followed by participation in class discussion. Findings of this study offer an important contribution to accounting education literature. In addition, the findings have important implications for university administrators, accounting instructors, and accounting students.

Keywords: Accounting, College, Students’ Performance, Grade Point Average, Kuwait

JEL Classification: M41, I23