An analysis of the implications of diversity for students' first level accounting performance

Rankin, Michaela, Silvester, Mark, Vallely, Mark and Wyatt, Anne (2003) An analysis of the implications of diversity for students' first level accounting performance. Accounting and Finance, Volume 43 3: 365-393. doi:10.1111/j.1467-629x.2003.00096.x

Author Rankin, Michaela
Silvester, Mark
Vallely, Mark
Wyatt, Anne
Title An analysis of the implications of diversity for students' first level accounting performance
Journal name Accounting and Finance   Check publisher's open access policy
ISSN 0810-5391
Publication date 2003-11
Year available 2003
Sub-type Article (original research)
DOI 10.1111/j.1467-629x.2003.00096.x
Volume Volume 43
Issue 3
Start page 365
End page 393
Total pages 29
Place of publication Oxford
Publisher Blackwell
Language eng
Subject 15 Commerce, Management, Tourism and Services
1503 Business and Management
Abstract The present study investigates the impact of student diversity on performance of first-year undergraduate accounting students. The paper is motivated by (i) increasing diversity amongst the accounting student cohort because of the trend to internationalise education services in industrialised countries; and (ii) inconsistent and inconclusive prior evidence on the determinants of accounting student performance. The major contribution of the present paper is to provide a theoretical framework from the published educational literature that can explain much of the variation in the findings of prior studies. We employ this framework to develop and test several propositions in relation to students' prior content and metacognitive knowledge. The results indicate students studying on-campus significantly outperform students studying by distance education. On average, international students studying on-campus perform better than domestic students (studying either on- or off-campus), with international students studying off-campus performing worst of all. Prior high school accounting, tertiary entrance score and motivation (reflected by both major of study and tutorial attendance) also influence student performance.
Keyword Student diversity
Student performance
First year accounting
Q-Index Code C1
Q-Index Status Provisional Code
Institutional Status Unknown

Document type: Journal Article
Sub-type: Article (original research)
Collections: Faculty of Business, Economics and Law -- Publications
Excellence in Research Australia (ERA) - Collection
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Citation counts: Scopus Citation Count Cited 28 times in Scopus Article | Citations
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Created: Thu, 07 Jan 2010, 09:45:19 EST by Macushla Boyle on behalf of Faculty of Business, Economics & Law