Analysis of the Factors that Influence the Academic Performance of Financial Accounting Students using Binary Choice Models

Ballester, Carmen Pilar Martí

doi:10.7819/rbgn.v14i45.1080

Cited by 3 publications

(9 citation statements)

References 16 publications

(26 reference statements)

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“…However, the impact on gender effect may vary depending on the field of study. Previous studies reveal that gender may be a determinant of student academic performance in accounting programs (Gammie et al 2003;Gracia and Jenkins 2003;Martí-Ballester, 2012).…”

Section: Literature Review and Hypothesismentioning

confidence: 99%

“…Previous studies have shown that gender plays a decisive role in the academic performance of students enrolled in undergraduate accounting programs (Martí-Ballester, 2012), as well as other factors affect male and female academic performance differently. is article examines factors that influence student academic performance based on gender, specifically in the Accounting field, and compares them through a consistent and robust estimator for models with censored data using the Tobit technique and Tobit-Blinder-Oaxaca decomposition on a sample of 3,219 students enrolled at the Autonomous University of Barcelona. is issue is particularly relevant for (1) the accounting education community, given the high student drop-out and failure rates [1] associated with university financial accounting courses (Albelda Pérez and Florez López, 2012) in Spain.…”

Section: Introductionmentioning

confidence: 99%

“…is article contributes to current literature by specifically examining and comparing the factors that impact academic performance of male and female accounting students, whereas prior studies focused on determining whether or not gender impacts overall academic performance (Gammie, Paver, Gammie and Duncan, 2003;Gracia and Jenkins, 2003;Martí-Ballester, 2012).…”

Section: Introductionmentioning

confidence: 99%

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Factors that influence academic performance: analyzing gender differences in accounting students

Martí-Ballester

2019

Rev. Educación

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The main objective of this article is to analyze gender differences in terms of student academic performance. The study is based on a data sample of 3,219 students attending the Autonomous University of Barcelona. The data was analyzed using the Tobit estimation model and the Tobit-Blinder-Oaxaca Decomposition Method. According to the results obtained, 67.27% of the differences in male and female academic performance are attributed to observable characteristics. The results obtained also reveal that student intellectual ability, experience with the subject matter, effort made during the course and prior accounting courses taken during high school, all had a significant and positive effect on students of both sexes. On the other hand, scholarships positively influenced the academic performance of only the female students, while the instructor´s professional status and the time of the day at which the class was held a negative impact on the academic performance of males. These results have underlying implications for policymakers and instructors. For example, organizations that offer student financial aid, may increase the number of scholarships available for female students, while instructors can better prepare students by having them perform more practical exercises that simulate real-life scenarios they may encounter when entering the job market.

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Section: Literature Review and Hypothesismentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Factors that influence academic performance: analyzing gender differences in accounting students

Martí-Ballester

2019

Rev. Educación

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“…The control variables used in this work are often used in literature regarding academic performance (Cantwell et al, 2001;Marcenaro & Navarro, 2007;Martí, 2012;McKenzie & Schweitzer, 2001;Sheard, 2009;Martí & Orgaz, 2014). They include age, student's gender, degree, grant, number of times the student has enrolled in the subject, ability and pre-university studies specialization.…”

Section: ▪ 30 Universidad De Medellínmentioning

confidence: 99%

“…International literature has documented the significance of individual students' characteristics and institutional characteristics in explaining students' academic performance in Higher Education (Cantwell et al, 2001;Marcenaro & Navarro, 2007;Martí, 2012;McKenzie & Schweitzer, 2001;Sheard, 2009). Even though the influence of prior academic achievement, receiving grants, effort made by the student, and student's maturity level on students' academic performance has been studied in previous work, few attempts have been made to examine the effect of professors' characteristics on students' academic success.…”

Section: Introductionmentioning

confidence: 99%

More experienced professors, more learning opportunities? Relationships between instructor's traits and students' academic performance in financial accounting courses of a Spanish University

Martí-Ballester

2017

Cienc. soc. educ.

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The main objective of this paper is to analyse how the characteristics of professors affect students' academic performance. To do so, we analyse a sample of recollected data from 3219 students and twelve professors from the Universitat Autònoma de Barcelona. A linear regression model, adopting the censored least absolute deviations model, was applied. Results indicate that the quality of teaching and the publication of a greater number of articles in indexed journals in the ISI Web of Science and Econlit databases have a positive and significant influence on students' academic performance. On the contrary, dedicating more lecture time to the subject of Financial Accounting in comparison with the total amount of lecture time, working as an adjunct professor and teaching experience negatively influence students' academic performance.

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Impacto dos fatores pessoais, institucionais e estilos de aprendizagem no desempenho acadêmico: uma análise com estudantes de contabilidade

Abbas

Lopes

2020

Rev. Cat. Cien. Cont.

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A pesquisa tem como objetivo verificar a influência dos fatores pessoais, institucionais e dos estilos de aprendizagem no desempenho acadêmico dos discentes de Ciências Contábeis nas disciplinas com o maior índice de reprovação de uma Instituição de Ensino Superior. A coleta de dados ocorreu por meio de questionário aplicado com os alunos do 2º, 3º e 4º anos e foram obtidas 229 respostas válidas. Para testar as hipóteses, foi utilizada a estatística descritiva e multivariada (regressão). Os resultados indicam que alguns dos fatores pessoais, tais como “turno”, “escola do ensino médio”, “estado civil”, “experiência na área”, “horas de estudo extraclasse”, “faixa etária”, “jornada de trabalho”, “membros da família”, “moradia”, “participação econômica familiar” e “renda familiar” apresentaram relação estatisticamente significativa com o desempenho. Dos componentes institucionais, a estratégia do projeto pedagógico do curso apresentou influência, enquanto a estrutura, o ambiente interno, o sistema técnico e a estratégia do corpo docente não foram confirmados. Por fim, os estilos de aprendizagem mostraram-se significativos apenas na disciplina de Laboratório Contábil, na qual estudantes com estilo convergente apresentaram média superior aos demais estilos. A identificação dessas variáveis (características pertinentes aos discentes e à instituição) possibilita à coordenação do curso de Ciências Contábeis e aos docentes estudarem estratégias para melhorar o resultado acadêmico dessas disciplinas, que são as que apresentam o maior índice de reprovação. A longo prazo, também espera-se contribuir para uma melhora nos índices do Exame Nacional de Desempenho dos Estudantes e no Exame de Suficiência.

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Analysis of the Factors that Influence the Academic Performance of Financial Accounting Students using Binary Choice Models

Cited by 3 publications

References 16 publications

Factors that influence academic performance: analyzing gender differences in accounting students

Factors that influence academic performance: analyzing gender differences in accounting students

More experienced professors, more learning opportunities? Relationships between instructor's traits and students' academic performance in financial accounting courses of a Spanish University

Impacto dos fatores pessoais, institucionais e estilos de aprendizagem no desempenho acadêmico: uma análise com estudantes de contabilidade

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