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

Article


Rankin, Michaela, Silvester, Mark, Vallely, Mark Stephen and Wyatt, Anne. 2003. "An analysis of the implications of diversity for students' first level accounting performance." Accounting and Finance. 43 (3), pp. 365-393.
Article Title

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

ERA Journal ID19059
Article CategoryArticle
AuthorsRankin, Michaela (Author), Silvester, Mark (Author), Vallely, Mark Stephen (Author) and Wyatt, Anne (Author)
Journal TitleAccounting and Finance
Journal Citation43 (3), pp. 365-393
Number of Pages29
Year2003
PublisherJohn Wiley & Sons
Place of PublicationAustralia
ISSN0810-5391
1467-629X
Web Address (URL)https://onlinelibrary.wiley.com/doi/10.1111/j.1467-629x.2003.00096.x
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.

Keywordsstudent diversity; student performance; first year accounting
ANZSRC Field of Research 2020350103. Financial accounting
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Byline AffiliationsRoyal Melbourne Institute of Technology (RMIT)
School of Accounting, Economics and Finance
University of Melbourne
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