회계교육에 있어 학생특성과 학교환경특성이 학업성과에 미치는 영향에 관한 연구

This study examines the extent to which personal characteristics of students and environmental characteristics of school affect the academic performance in accounting education. Previous literature documents conflicting evidence depending upon research design or sample selection. Specifically, we examine individual factors including gender, major, prior learning experience, as well as psychological factors (i.e., internal motivation and self－efficiency). Also, we take into account environmental characteristics of institutions such as reputations and prospects of accounting as a major, physical capacity, and adaptive environments to explore their impact on the academic performance. First, results indicate that the academic performance of female students is superior to that of male students, which is statistically significant and consistent with Hypothesis 1. Unexpectedly, the performance of non－accounting major students is better than that of accounting major students, which is inconsistent with Hypothesis 2. In addition, students who have background knowledge in accounting perform better than those who have not, which is consistent with Hypothesis 3. For psychological factors being considered in Hypothesis 4, we document that internal motivation is significantly associated with the high academic performance. However, self－efficiency is not significantly related to the performance. Next, prospects of accounting and future job opportunities are significantly associated with the high academic performance. Finally, although adaptive environments have a significant impact on the performance of students, physical facility is insignificantly related to the performance (Hypothesis 5). It is through this study that we identify various components such as gender, psychological factors (internal motivation), and prospects and reputation of accounting as a major that potentially improve the academic performance of students. One obvious implication from this study is that students’ individual characteristics should be taken into account for the purpose of helping them perform better in accounting courses. At the same time, it is also important to provide students with a better learning environment. In sum, this study suggests empirical evidence for a notion that students’ individual and environmental characteristics are significantly associated with the academic performance of students, which provides justification for an effort to provide better accounting education.