Predicting success for introductory accounting students: some further Hong Kong evidence

Abstract

This study, which examines the factors that affect first year (Hong Kong) accounting student performance, is motivated by two considerations. First, such studies are important in providing comparative evidence from recently developed countries such as Hong Kong in the context of calls for the harmonization of international accounting education. Second, prior studies seldom consider the variable student personality type as one of the predictor variables. Results using 455 students in the introductory accounting class as subjects, and a multiple regression model indicate that self-expectation of examination results, English secondary school education, high school certificate level grades in English and Mathematics, personality type, intention to obtain a business degree and previous knowledge of accounting were significant predictors of student performance.