Academic Performance of Undergraduate Accounting Students: Does Prior Knowledge in Accounting Matter?
Amponsah-Boadu Dominic and Joseph Tufuor Kwarteng
University of Cape Coast, Cape Coast, Ghana
Volume 18: 2023, pp. 171-190; ABSTRACT
Diverging from previous research, which predominantly focused on the impact of prior
accounting knowledge on the Final Cumulative Grade Point Average (FCGPA), this study
introduces a novel perspective by delving into the influence of prior accounting knowledge on the
performance of individual undergraduate accounting courses. Employing a causal-comparative
design, the academic records of 250 undergraduate accounting students were scrutinised, with 130
possessing prior accounting knowledge and 120 lacking such background. Data regarding their
entry qualifications and academic performance were sourced. The study employed regression and ttest analyses, revealing that prior accounting knowledge exerts an influence on the overall
performance of undergraduate accounting students. However, no significant disparities were
identified in the performance of specific accounting courses between the two groups. Consequently,
the study recommends a departure from rigidly incorporating prior accounting knowledge into
admission requirements for undergraduate accounting programmes. Instead, it advocates for the
design of classroom engagements that facilitate cooperative learning strategies, fostering peer
tutoring and collaborative learning environments.
Keywords: prior knowledge, undergraduate, accounting, academic performance, admission.
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