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,

Boundaries are ubiquitous in modern social life, and the work of creating and maintaining boundaries is particularly evident within regulatory fields. Through the analysis of a recent critical incident in the tax field (Arctic Systems) with which the accounting profession is intimately associated, this paper uses a Bourdieusian lens to unravel the relational complexities of the regulation of tax avoidance at the complex and fuzzy boundary between acceptable and unacceptable tax practice. We develop an alternative, relational interpretation of tax regulation and contribute to a more nuanced understanding of regulatory practice within the tax field that also raises questions about regulatory practice more widely. We conclude by highlighting how a move towards 'relational' regulation might contribute to improved understanding of regulatory processes and practices.

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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,

Political and economic discourses position employability as a responsibility of higher education, which utilise mechanisms such as supervised work experience (SWE) to embed employability into the undergraduate curriculum. However, sparse investigation of students' contextualised experiences of SWE results in little being known about the mechanisms through which students derive employability benefits from SWE. The aim of this study is to examine the impact of students' expectation and conception of workplace learning on their transition into SWE. Analysis of accounting students' experiences reveal two broad conceptions of workplace learning, the differing impacts of which on transition experience are explored using existing learning transfer perspectives.Students displaying the more common 'technical' conception construct SWE as an opportunity to develop technical, knowledge-based expertise and abilities that prioritise product-based or cognitive learning transfer. Students with an 'experiential' conception were found to construct SWE primarily as an experience through which the development of personal skills and abilities beyond technical expertise are prioritised using process-based or socio-cultural learning transfer. Further data analysis suggests that these two learning transfer approaches have differing impacts on students' employability development which may indicate a need for universities to consider how to develop appropriate student expectations of and approaches to SWE and meaningful support for students' SWE transition.

This article introduces readers to an emergent, critical, and interpretive tax literature. This strand of scholarship contributes important knowledge about the practice of taxation as a situated, social, and institutional practice that is lacking from much of the mainstream tax literature. Studies that explore aspects of taxation as a social practice, mediated by the individuals and institutions it pervades, are central to developing fuller understandings of the multidisciplinary nature and influence of the field of taxation.

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