Exogenous and Endogenous Factors Influencing Students' Performance in Undergraduate Accounting Modules

Abstract

The objective of this study is to explore cross-sectionally the potential determinants of academic performance in undergraduate accounting modules for non-accounting degree students. The econometric model used in this study employs both student-oriented endogenous factors (e.g. age, gender) as well as student-exogenous factors (e.g. quality of teaching, examination structure). The univariate and multi-variate analyses indicate that both factors play a significant role in determining students' performance. The findings based on the implications of endogenous factors could provide some recommendations about university student admissions and budgeting policies, whilst those based on the implications of exogenous factors could help review students' assessment and academic staff recruitment policies, as well as the quality of teaching.