Exogenous and Endogenous Factors Impacting Student Performance in Undergraduate Accounting Modules

Abstract

The objective of this study is to explore cross-sectionally the potential determinants of academic performance in undergraduate accounting modules for non-accounting degree students. The econometric model employs both student-oriented endogenous factors (e.g. age, gender) as well as student-exogenous factors (e.g. quality of teaching, exam structure). The univariate and multivariate analyses indicate that both factors play a significant role in student performance. The findings based on the implications of endogenous factors could provide some recommendations about university student admissions and budgeting policies, whilst those based on the implications of exogenous factors could help review student assessment and academic staff recruitment policies, as well as quality of teaching.

Keywords: Performance, exogenous factors, factor analysis, nonspecialist, undergraduate accounting

JEL Classification: M41, A22