Determinants of academic performance of accounting students in Ghanaian secondary and tertiary education institutions

ABSTRACT

The paper investigates the determinants of academic performance of accounting students in Ghanaian secondary and tertiary education institutions. Data analysis is based on a survey of 500 accounting students enrolled at secondary and tertiary education institutions in Ghana. Using ordinary least squares (OLS) regression, the results indicate accounting students’ performances are affected by both motivational (expectation and volition) and engagement and commitment (academic interest and learning attitude) factors. However, when the data is analysed separately by level of study, the results indicate that expectation has a different effect at each level of study. The results in respect of engagement and commitment remain the same. The implication of the differences in the effect of expectation and volition on academic performance at secondary and tertiary level suggest that accounting educational stakeholders should institute separate measures at each level relating to these factors to strengthen their effect on academic performance.

KEYWORDS:

• Motivation
• determinants
• performance
• accounting
• Ghana

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Disclosure statement

No potential conflict of interest was reported by the authors.

ORCID

Gabriel Sam Ahinful http://orcid.org/0000-0001-9185-5538

Dominic Essuman http://orcid.org/0000-0003-1838-2505