Causes of Gender Differences in Accounting Performance: Students’ Perspective

Abstract

This study employs the survey method to investigate the factors that cause academic differences between female and male students at the largest university in Botswana. The population of this research was the students of the last three years of the 4 year Bachelor of Accountancy degree programme at the University of Botswana. Anchored on the prior studies' indications that female students outperform their male counterparts in accounting examinations, the current study sought the views of the respondents on factors responsible for this phenomenon and their suggestions on how the gap may be bridged. This study revealed that the key factor explaining academic performance is individual's commitment and right attitude towards accounting studies. Respondents believe that female students perform better because they work harder and have better study ethics. Females attend more classes and tutorials, seek guidance on their studies from lecturers and participate more in class discussions than their male counterparts. Male students perform poorly because they lack enthusiasm towards studies and fail to balance social life and academic work while at school. The implications of this study are that male students need to re-examine their attitude towards education, class attendance and participation in academic activities in order to improve their grades. The society and the educational institutions need to become more vigilant in ensuring that males remain focused on positive learning while in school.

Patriarchy System in the Accounting Profession in Malaysia From the Perspective of Women Accountants

“…However, the improvements in this area still have shortcomings for women. In their previous research, [27] mentions that women in the accounting profession carrier seem to be blocked by an invisible barrier, the 'glass ceiling' , that keeps women from rising above a certain level in their organization.…”