Factors Associated With Student Performance in Graduate Managerial Accounting: An Empirical Study at a US Commuter Public University

Abstract

The grade the student intends to earn in the course, and intention to take the CPA or the CMA exam are strong motivating factors for the students to perform well in the Graduate Managerial Accounting (GMA) course. The number of work hours, job type, and course load do not have any negative effect on student performance. Communication skills are significantly associated with student performance. The grade in the Accounting for Managers course and overall GPA are strong predictors of student performance in the GMA course. Neither age nor gender has any effect on student performance. Finally, the undergraduate major has a significant effect on student performance with the undergraduate accounting major taking the first place in leading to the best performance, followed by finance, other non-business major (surprisingly), with management and marketing tied for fourth place.