ISSN: 2225-8329
Open access
Academic achievements and student performance are important for the development of education in the society. The rapid evolution of the accounting industry, coupled with globalisation and increased regulations, require more adaptive learning to stay on the cutting edge of the industry. The constantly changing landscape of the accounting profession demands accounting graduates to acquire the required skills, including deeper critical thinking, problem solving, and professional judgement ability. Accordingly, the objectives of this paper is to examine the factors that influence students’ performance in the introductory Cost and Management Accounting. Identifying these factors would assist the enrolment policies, determine the prerequisites for advanced courses and provide input for academic pedagogy. Using questionnaire surveys, students perceptions were gathered to better understand the factors that contribute to their performance. The analysis was conducted using SPSS 21.0 and SmartPLS version 3.2.8. Surprisingly and interestingly, the findings indicate that all the factors were found to be not significant towards the performance, except interest. In other words, the cognitive engagement was evident in the findings where students put in a lot of effort to truly understand a topic when interest is present, that lead to performance improvement. Indirectly, this highlights that without interest, persistence and perseverance that lead to improved performance cannot be achieved. Students could be advised to take interest test to explore courses that suits their interests prior to accepting university offers.
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In-Text Citation: (Ahmad et al., 2023)
To Cite this Article: Ahmad, R. A. R., Yatim, N. H. M., & Othman, A. M. A. (2023). Factors Influencing Student Performance in The Introductory Cost and Management Accounting Course. International Journal of Academic Research in Accounting Finance and Management Sciences, 13(2), 913–925.
Copyright: © 2023 The Author(s)
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