Influential factors of accounting students’ academic performance: a Romanian case study

Citation

(2011), "Influential factors of accounting students’ academic performance: a Romanian case study", International Journal of Accounting & Information Management, Vol. 19 No. 2. https://doi.org/10.1108/ijaim.2011.36619baa.026

Influential factors of accounting students’ academic performance: a Romanian case study

Article Type: Abstracts From: International Journal of Accounting and Information Management, Volume 19, Issue 2

Our paper contributes to the growing literature analyzing students’ academic performance by focusing on the specific case of accounting students within a certain Romanian academic environment. What our study demonstrates is the existence of a relationship between students’ academic performance and a series of influential factors that were identified based on trade literature and the developed analysis. All influential factors are being grouped and analyzed based on a particular approach that focuses on three main dimensions of the educational process: students, academic environment and professors. Another particularity of the study consists in using students’ assumed/acknowledged academic performance. Our main research tool is represented by the questionnaire. The obtained information is analyzed by using ordinal regression analysis. The results of the study are interpreted in correlation to their practical implications for the educational process.

Keywords: Students’ performance, Academic environment, Professors, Student, Accounting education

Carmen Giorgiana Bonaci, Alexandra Muţiu and Răzvan V. MustaţăBabeş-Bolyai University, Cluj-Napoca, Romania