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.academic performance, accounting education, behavioural observation, application, multiple regression,

Academic failure creates financial and emotional issues for students, with associated resource and performance implications for higher education institutions. The literature reveals that much of the work on student performance is quantitative, restricting understanding of the deeper feelings and perceptions of students towards their studies. This paper explores undergraduate student performance from an experiential perspective, recognising the complexity and subjectivity of academic performance. Findings appear to highlight: the negative focus of reasoning underlying the choice of study; the impact of affect; the importance of the role of the tutor; the tutor expectations gap; levels of control and personal responsibility for learning; and patterns of participation as possible significant and important factors in understanding academic performance. Finally, the implications of the findings are discussed and further research outlined in terms of developing a predictive model that could offer early identification of students who are susceptible to academic failure and establishing appropriate, proactive support strategies for such students.Academic Performance, Accounting Education, Experiential Perspective, Semistructured Interviews, Student Reflections On Failure,