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Does accumulated knowledge impact academic performance in cost accounting?

Does accumulated knowledge impact academic performance in cost accounting? PurposeThis quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic performance of Cost Accounting students.Design/methodology/approachThe sample consisted of 89 students enrolled in the Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares regression analyses tested the study’s hypothesis.FindingsResults indicated significant impact of accumulated knowledge on academic performance, with and without controls for other factors.Practical implicationsThe findings provide administrators, academic advisors, accounting educators and researchers with a useful benchmark for the development of accounting curriculum, teaching plans and strategies and future academic research, and it forms the basis for comparative work aimed at the harmonization of international accounting education.Originality/valueThe study provides empirical support for the theoretical prediction that quantitative accumulated knowledge in accounting has an impact on the academic performance of students, especially in Cost Accounting. Internationally, it provides a foundation for future comparative studies, potentially leading to the harmonization of international accounting education. Regionally, it attempts to fill some of the gaps in the regional accounting education literature. Locally, the study seeks to improve the performance of the accounting students in Cost Accounting within the college where data were collected. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal ofinternational Education in Business Emerald Publishing

Does accumulated knowledge impact academic performance in cost accounting?

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
2046-469X
DOI
10.1108/JIEB-08-2016-0019
Publisher site
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Abstract

PurposeThis quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic performance of Cost Accounting students.Design/methodology/approachThe sample consisted of 89 students enrolled in the Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares regression analyses tested the study’s hypothesis.FindingsResults indicated significant impact of accumulated knowledge on academic performance, with and without controls for other factors.Practical implicationsThe findings provide administrators, academic advisors, accounting educators and researchers with a useful benchmark for the development of accounting curriculum, teaching plans and strategies and future academic research, and it forms the basis for comparative work aimed at the harmonization of international accounting education.Originality/valueThe study provides empirical support for the theoretical prediction that quantitative accumulated knowledge in accounting has an impact on the academic performance of students, especially in Cost Accounting. Internationally, it provides a foundation for future comparative studies, potentially leading to the harmonization of international accounting education. Regionally, it attempts to fill some of the gaps in the regional accounting education literature. Locally, the study seeks to improve the performance of the accounting students in Cost Accounting within the college where data were collected.

Journal

Journal ofinternational Education in Business – Emerald Publishing

Published: May 2, 2017

References

  • Some determinants of student performance in principles of financial accounting (II) – further evidence from Kuwait
  • Determinants of students’ performance in cost accounting – further evidence from Kuwait
  • Student academic performance in undergraduate managerial-accounting courses
  • Grading to reward accumulated knowledge
  • The impact of the principles of accounting experience on student preparation for intermediate accounting
  • Analyzing the factors relevant to students’ estimations of the benefits and costs of pursuing an accounting career
  • Online accounting education versus in-class delivery: does course level matter?
  • Academic performance in MBA programs: do prerequisites really matter?
  • Determinants of student performance in accounting principles I and II
  • A comparison of traditional and blended learning in introductory principles of accounting course
  • Students' approaches to study in introductory accounting course
  • Does course delivery method impact performance in subsequent courses? evidence from a financial management course
  • Is intelligent online tutoring software useful in refreshing financial accounting knowledge?
  • Effect of mathematics and English language proficiency on academic performance of business education students in financial accounting
  • Motivation and distraction factors associated with student performance in intermediate accounting: an empirical investigation
  • The omitted variable in accounting education research: the non-traditional student
  • Business statistics requirements and student performance in financial management
  • Active learning in small and large classes