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

Abstract

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.

Social Media: Does Usage Have Impact on Academic Performance?

“…Consistent with [19], this study opines that students' performance is not affected by the students' age. This is probably due to insignificant age difference of the respondents and the self-discipline of younger students is offset by the wisdom of older students [19].…”

“…Students in the final year or final semester are seemed to have less motivation as they go along their studies [16]; due to increased number of assignments or projects given to them together with more challenging courses taken in the later semesters [17]. Consistent with [19], this study opines that students' performance is not affected by the students' age. This is probably due to insignificant age difference of the respondents and the self-discipline of younger students is offset by the wisdom of older students [19].…”

“…Due to different advantages possessed by different age levels, the age of the students may influence their academic performance. Some studies find age has a significant impact on academic performance [18] whereas others suggest that age has no influence on academic performance [19,29].…”

The configurational effects of task-technology fit, technology-induced engagement and motivation on learning performance during Covid-19 pandemic: An fsQCA approach

“…According to Halpern et al ( 2007 ) “there are no single or simple answers to the complex questions about sex differences in science and mathematics”. Similarly, Martí-Ballester ( 2019 ) discovered that most of the observable factors influencing students’ academic performance is gender invariable. Contrariwise, other scholars argued that the gap between women and men using the Internet and mobile phones is significant (Bimber, 2000 ).…”

Aprendizado De Contabilidade E a Percepção Do Conceito De Lucro: Um Estudo Exploratório

“…Some studies, from the perspective of Upper Echelons Theory, suggest that one's position and management experience plays a role in how managers use information and knowledge of accounting practices to make different choices that affect organizational results (e.g., Demerjian et al 2013;Krishnan and Wang, 2015;Callaghan, 2015;García-Meca & García-Sánchez, 2018;Ferdinand et al, 2018;Mendes et al, 2019). Additionally, many studies have analyzed the influence of gender in the learning of accounting (Trinkle et al, 2016;Myers et al, 2018;Eames et al, 2018;Martí-Ballester, 2019;Nouri and Domingo, 2019). Hence, the role of gender, managerial experience, and background in the financial field, on the conception of profit and value were investigated because these factors may influence the way people perceive this construct.…”