An analysis of the implications of diversity for students' first level accounting performance

Rankin, Michaela and Silvester, Mark and Vallely, Mark Stephen and Wyatt, Anne (2003) An analysis of the implications of diversity for students' first level accounting performance. Accounting and Finance, 43 (3). pp. 365-393. ISSN 0810-5391


[Abstract]: The present study investigates the impact of student diversity on performance of first-year undergraduate accounting students. The paper is motivated by (i) increasing diversity amongst the accounting student cohort because of the trend to internationalise education services in industrialised countries; and (ii) inconsistent
and inconclusive prior evidence on the determinants of accounting student performance. The major contribution of the present paper is to provide a theoretical framework from the published educational literature that can
explain much of the variation in the findings of prior studies. We employ this framework to develop and test several propositions in relation to students’ prior
content and metacognitive knowledge. The results indicate students studying on-campus significantly outperform students studying by distance education. On average, international students studying on-campus perform better than domestic students (studying either on- or off-campus), with international students studying off-campus performing worst of all. Prior high school accounting, tertiary entrance score and motivation (reflected by both major of study and tutorial attendance) also influence student performance.

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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Author's version unavailable.
Faculty / Department / School: Historic - Faculty of Business - Department of Accounting
Date Deposited: 28 Oct 2009 06:19
Last Modified: 02 Jul 2013 23:27
Uncontrolled Keywords: student diversity; student performance; first year accounting
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting

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