Factors Associated with Student Performance in Cost Accounting II: An Empirical Study at a US Commuter Public University

Abstract

The grade the student intends to earn in the course, intention to take the CPA or the CMA exam, and intention to attend graduate school are strong motivating factors for the students to perform well in the Cost Accounting II course. The number of work hours, job type, and course load do not have any negative effect on student performance. On the contrary, students carrying higher course loads perform significantly better than students carrying lower course loads. Lastly, Cost accounting I grade and overall GPA are strong predictors of student performance in the Cost Accounting II course.