Some Determinants of Student Performance in Principles of Financial Accounting (II) – Further Evidence from Kuwait

Abstract

The purpose of this study was to perform an empirical investigation of the influence of select factors on the academic performance of students studying Principles of Financial Accounting (II). This study attempts to fill some of the gaps in the existing local and regional accounting education literature and to provide comparative evidence for the harmonization of international accounting education. A stepwise regression model using a sample of 205 students from the College of Business Studies, one of the tributaries of accounting education in Kuwait, was used to test the study’s hypotheses. The results indicate that the influences of the selected factors are diverse in their effects on student performance. The prerequisite grade had the most significant influence on student performance, followed by student GPA, time-lag (the time elapsed between studying the two parts of Principles of Financial Accounting), and finally college experience. Student gender, age, and major showed no significant influence on student performance. The study concludes by considering the implications of these findings for the administration of the College of Business Studies and similar institutions, and suggests avenues for future research.