Student Performance in Managerial Accounting: An Empirical Study at a U.S. Small Private College

Abstract

This study examines several determinants of student performance in Managerial Accounting at a small private college and contrasts its results with those of a published study at a larger public university. Intended grade has a significant association with student performance at both schools but intention to take the CPA exam is significant only at the small college. Students’ work hours and course loads do not impact student performance negatively at the small college but they do at the larger university. Math and Writing abilities, Financial Accounting grade, and GPA are strong predictors of student performance at both institutions. Based on these results suggestions are provided for faculty.