The Effect of Teaching Format, Students’ Ability and Cognitive Effort on Accounting Students’ Performance

Erlane K Ghani, Jamaliah Said, Kamaruzzaman Muhammad


This study examines whether factors identified in the literature as influencing students’ performance explain students’ performance in an Advanced Financial Accounting course. Three variables are chosen: teaching format, cumulative grade point average and study effort to examine their effect on students’ performance. Using questionnaire and experimental approaches on 129 students who were enrolled in Advanced Financial Accounting course in a public university in Malaysia, the results in this study indicate all three variables examined are associated with students’ performance. These results could assist academics in understanding and developing strategies that could be apply at the beginning of the course to ensure students’ performance could be improved.


Keywords: Students’ performance, Advanced Financial Accounting (AFA), Teaching Format, Cumulative Grade Point Average, Study Effort.

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