An Empirical Examination of the Relationship Between the Course Instructor, Student Mathematics Skills, and Course Grade in First College-Level Accounting Class

Abstract

Previous research has shown a relationship between the success of students in the first college-level accounting course and variables such as level of motivation and previous accounting experience. This research extends previous studies in three avenues. First, it provides further evidence on the differences between the performances of female and male students. Second, it suggests that the interactive effect of some of the explanatory variables should be considered for the models that are constructed to predict success in the first college-level accounting course. Finally, this study provides a firm base for testing the effect of the course instructor and the class meeting time on student performance. Additionally, the study provides a discriminant model to predict failing (Passing) students in the first college-level accounting course. The findings of this study suggest that those students who have taken algebra and calculus prior to the first accounting course outperform other students. The results also provide evidence that the course instructor and the class meeting time affect student success when measured by the course letter grade; if only a pass/fail scale is used, however, the instructor and class meeting time effects are reduced