Factors Influencing Performance of the Financial Accounting Students: A Rural Comprehensive University

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Page: 534-541

Ndivhuwo Sirembe¹, Reginald M. Ndwamai², Lemlem Amhatsion³ (School of Accountancy, University of Free State, Bloemfontein, South Africa^1,3 and Department of Human Resource Management and Labour Relations, University of Venda, Thohoyandou, South Africa²)

This paper addresses the high failure rates in accounting courses at South African tertiary institutions. Notably, the consistently low success rates in the first-year accounting module prompted this investigation into the factors influencing the performance of financial accounting among first-year students. Students’ academic struggles in this foundational module can significantly impact university retention rates. Previous research has indicated that various factors, including prior subject exposure, class attendance, English language proficiency, gender, age, degree focus, and learning strategies, may influence pass rates in financial accounting. The paper sampled all first-year accounting students at a rural comprehensive university, filling a gap as no current studies on this topic have addressed rural and developing institutions. Findings reveal that age, gender, and marital status do not significantly impact academic performance, while prior subject exposure, degree focus, attendance, English proficiency, and learning methods are critical to success in financial accounting. The limitation was that the paper depended on the integrity of students when responding to the questionnaires.