In Search of a Different Accounting Graduate: Entry-point Determinants of Students’ Performance in an Undergraduate Accountancy Degree Programme in Singapore

• Main Authors: SEOW, Poh Sun, PAN, Gary, Tay, Siok Wan Joanne
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2011
• Subjects: determinants of academic performance; accountancy degree programme; Accounting
• Online Access: https://ink.library.smu.edu.sg/soa_research/1472; https://ink.library.smu.edu.sg/context/soa_research/article/2471/viewcontent/P_ID_52624_9v558yryosq.pdf
• Institution: Singapore Management University

This study investigates the association of prior academic achievement, admission interview, critical thinking, mathematical aptitude, gender and age with successful academic performance in an undergraduate accountancy degree programme at a Singapore university. The purpose of revisiting the determinants of academic performance is twofold: firstly, university accounting education in Singapore has changed greatly since Koh and Koh’s earlier study (1999), so this study examines if determinants previously identified as significant continue to be so in the new setting; secondly, the study tests the usefulness of admission interview in identifying applicants who achieve subsequent academic success. All the data on students’ performance throughout the whole degree programme are obtained from the university students’ records database. Results indicate that prior academic performance, admission interview, critical thinking and gender are significantly associated with successful academic performance in the accountancy degree programme. However, mathematical aptitude and age are not significantly associated with successful academic performance.