Determinants Of Students Performance In Intermediate Accounting

Abstract

The purpose of this study is to investigate factors that may influence student performance in the first intermediate accounting class.  Regression analysis is used to examine the significance of four independent variables:  cumulative grade point average prior to enrolling in intermediate accounting, grade in the introductory financial accounting class, grade in the introductory managerial accounting class, and score on a diagnostic assessment used to measure general financial accounting knowledge.  Based on the results, several recommendations are offered to improve student performance.