Factors Affecting Student Performance in Managerial Accounting: An Empirical Study at a US Residential Public University

Abstract

This study examines some determinants of student performance in Managerial Accounting. Of the motivation factors studied (intended grade, intention to take the CPA exam, or attend graduate school) only the first has some association with student performance. None of the three distraction factors (job hours, job type, and course load) has any significant negative effect on student performance. Of the four selfperceived ability factors (Writing, Math, Reading, and Listening) only Math has a strong significant association with student performance. Neither gender nor declared or intended major has significant association with performance. Finally, the grade in the pre-requisite Financial Accounting course and overall GPA are strong predictors of student performance in Managerial Accounting.