Factors Affecting Accounting Students’ Academic Performance

Abstract

This research attempts to explore contributing factors that affected accounting students' academic performance. Respondents of the research were first degree accounting students from two private universities in Malaysia. The aim of the research is to investigate whether gender, prior accounting knowledge, accounting anxiety and age affect academic performance. Correlation test revealed that there is significant association between academic performance with gender, prior accounting knowledge and academic anxiety, while age is not significantly associated with academic performance. Multiple regression test was also administered to discover whether academic performance could be predicted by gender, prior accounting knowledge, accounting anxiety and age. Test results revealed that gender, prior accounting knowledge and accounting anxiety were predictors of academic performance, whilst age is not a predictor. In conclusion, the research suggests that students without prior accounting knowledge and has accounting anxiety should complete an introductory accounting program to develop and strengthen their basic accounting aptitude and confidence before pursuing an accounting degree.