A quantitative exploration of student performance on an undergraduate accounting programme of study

Abstract

This paper explores undergraduate performance at second and final year levels on a degree programme in Accounting and Finance at a Welsh university using a blend of data from demographic, attitudinal and behavioural sources. It considers issues including gender, prior year performance and students' application to study based upon classroom observation, and makes use of multiple regression and principal components analysis. Findings appear to highlight that both prior year results and application to studies are positively associated with performance as measured by grade points. At second year level, gender is also positively associated with performance whilst age is negatively associated. The findings with regard to gender and age are not repeated in the final year but the primary ranking of this university by students is positively associated with performance in that final year. Finally, there is also some evidence that students who undertake a year of supervised work experience do better in the final year. Finally, the implications of the empirical research are discussed and further research is outlined in terms of undertaking a longitudinal study based upon application and the adoption of qualitative approaches to exploring the reasons for differences in undergraduate performances.

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