Determinants Of Students’ Performance In An Accounting Subject: The Case Of Students At USC

Abstract

In this research, in order to contribute to the improvement of the quality of higher education, we have analyzed the effect of several variables have on the academic performance of students. This study used data from a survey conducted on 168 students from „Financial accounting I“ from the second year of the studies in Business Administration of the University of Santiago de Compostela during the 2013-2014 course. Our dependent variable for academic performance is numerical student‘s final grade in the course and the statistical techniques used in this article are multiple linear regression and the analysis of linear correlation coefficients. The results show that the most significant variable is the motivation, there is also a positive relationship based on the number of hours devoted to the study, also women reach higher academic performance than men. Note of access to University, class attendance or the use of the virtual campus, among others, are not related with the academic performance.The main conclusion of the study is that it is essential to achieve greater motivation of students, especially males, so they voluntarily increase the time devoted to study and improve academic performance.

Keywords

• rendimiento académico
• contabilidad
• estudiantes
• universidad
• campus virtual