Key variables for academic performance in university accounting studies. A mediation model

ABSTRACT

This paper highlights the importance of conducting studies to ascertain students’ perceptions of the teaching-learning process, as this information can provide a valuable guide to course planning and enhance teaching. This study analyses, based on structural equation modelling, the relationship between students’ academic performance in an accounting course offered at the University of Granada and these students’ perceptions of aspects of the teaching-learning process. Results show that academic achievement is directly related, positively and significantly, to students’ prior interest in the course, their perceptions of the usefulness of the course, their level of class participation, their prior academic achievement and their age. Furthermore, we found that the prior interest of the students in the course is indirectly related to the final grade obtained, through the variables usefulness of the course and class participation. The implications of the results are discussed.

KEYWORDS:

• Academic performance
• university accounting studies
• prior interest
• student commitment
• usefulness of the course

Disclosure statement

No potential conflict of interest was reported by the authors.

Additional information

Notes on contributors

Maria Carmen Pérez-López

Maria Carmen Pérez-López is Associate Professor in Accounting and Finance at the Faculty of Economic and Business Studies of the University of Granada. Her research interests are higher education, accounting education, training in entrepreneurship, corporate social responsibility and national and international accounting standards.

María Pilar Ibarrondo-Dávila

María Pilar Ibarrondo-Dávila is Associate Professor in Accounting and Finance at the Faculty of Economic and Business Studies of the University of Granada. Her research interests are higher education, accounting education, efficiency in hospitality sector, health and safety cost management, cost management in construction companies and management accounting in rural banks.