Accounting Students’ Performance in Distance Education: A Study Focused on Sociodemographic Factors

Abstract

This study aimed to investigate the relationship between accounting students' performance and sociodemographic variables (namely gender, employment, marital status, and ethnicity) in distance education. I collected data from the 2015 National Exam of Students' Performance, obtaining a final sample of 11,707 observations. Results indicated that male students outperformed female ones. Also, worker students have better performance than their colleagues. Married students obtained better performance than their single colleagues, but no relevant difference was found in comparison to other (divorced, widowed, etc.) students. Regarding ethnicity, white students outperformed other students (black, brown, and others).

Institutional variables explaining the performance of accounting and administration students

“…In this context, Rodrigues et al (2016) investigated the determinants of academic performance of distance learning (DL) Accounting students and found that the variables of the SB group were the most influential. Similarly, Nasu (2020) found that the sociodemographic factors of the students were also relevant. In a study conducted with students from the disciplines "Intermediate Accounting III and Audit", McCarthy et al (2019) found evidence that academic performance was similar when considering the modalities in person, hybrid and online.…”

“…The influence of the teaching modality on student performance has been attracting the attention of researchers, particularly in the last two decades, in which there was an acceleration of technological advances that enabled new ways of generating and disseminating content, and also giving rise to new modalities of formal education (as discussed in Caetano et al, 2015;Fortin, Viger, Deslandes, Callimaci & Desforges, 2019;McCarthy, Kusaila & Grasso, 2019;Rodrigues et al 2016;NASU 2020;Santos, 2012). In this context, Rodrigues et al (2016) investigated the determinants of academic performance of distance learning (DL) Accounting students and found that the variables of the SB group were the most influential.…”

Variáveis institucionais explicativas do desempenho de estudantes de Ciências Contábeis e Administração

“…No caso do estudo de Mallmann et al (2021), no qual foi examinado o desempenho de alunos da área de ciências sociais aplicadas, constatou-se que os discentes da região Sudeste tiveram performances significativamente maiores em relação aos das demais regiões. Similarmente, utilizando-se de dados de estudantes de administração pública, Brandt et al (2020) A influência da modalidade de ensino sobre o desempenho discente vem chamando atenção de pesquisadores, em particular nas últimas duas décadas, nas quais houve aceleração do avanço tecnológico que viabilizou novas formas de gerar e disseminar conteúdo, dando surgimento, também, a novas modalidades de ensino formal (ver, por exemplo, Caetano et al, 2015;Fortin, Viger, Deslandes, Callimaci & Desforges, 2019;McCarthy, Kusaila & Grasso, 2019;Rodrigues et al 2016;Nasu 2020;Santos, 2012). Neste contexto, Rodrigues et al (2016) investigaram os determinantes do desempenho acadêmico de alunos de ciências contábeis do ensino a distância (EaD) e acharam que as variáveis do grupo CDI eram as mais influentes.…”