Study mode, general ability and performance in accounting: a research note

An increasing number of Australian students do not follow the traditional path from secondary school to university. The primary purpose of this paper is to assess the effect different entry paths to tertiary education have on performance in a second year management accounting course. A secondary purpose was to assess the effect of other features of students background on performance. Background factors selected on the basis of a literature review were prior study of accounting, general ability, language, gender and study mode (full-time or part-time). The findings are that part-time students perform better than full-time students. In addition entry qualifications together with general ability explained performance in second year management accounting. The prior study of accounting at secondary school, gender and language background had no significant effect on performance. These findings have implications for selection processes and teaching practice in undergraduate accounting education.