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DETERMINANTS OF STUDENTS’ PERFORMANCE IN FINANCIAL ACCOUNTING
Abstract: The main objective of this paper is to analyse the determinants of students’ performance in financial accounting. To do so it employs a sample composed of information relating to 3,219 students from the Universitat Autònoma de Barcelona. A linear regression model, adopting the Tobit technique and the censored least absolute deviations model, is applied to these data. The results obtained indicate that study grants, previous accounting studies in secondary education, intellectual ability, effort made by the student during the year, experience in the subject and the size of the class the student attends positively and significantly influence students’ academic productivity. On the contrary, the student’s maturity level, the time at which they attend class and the academic year in which they have enrolled negatively influence their academic productivity.
Keywords: financial accounting, academic performance, undergraduate, Tobit model, censored least absolute deviations model