Accounting students attitudes and aspirations profiles and their performance in a subject: An Exploratory Study

The aim of this study is to establish a link between the profile of students (in terms of attitudes and aspirations) and their performance in accountancy subjects. The study analyzes perceptions of which requirements ensure a satisfactory performance in the subjects and identifies student aspirations and how students use their time. This paper describes an exploratory descriptive study using descriptive and multivariate statistical data analysis. The theoretical framework considers that the student’s view is important for the evaluation processes The results show that ‘professor’, ‘contents’, ‘bibliography’, ‘group’, and ‘time’ provide an impact on the development of the student. They results provide useful information for teachers in positively influencing learning for their classes.