Determinants of Student Performance in Foundation Accounting Courses: The Role of Prior Qualification, Social Influence, and Career Perception

Abstract

Foundation accounting serves as an essential building block for students pursuing accounting education, as it develops the fundamental knowledge and skills required for advanced accounting courses and future professional practice. However, students’ performance in introductory accounting courses remains a concern among higher education institutions, with difficulties arising from differences in academic preparation, social support, motivation, and perceptions of the accounting profession. This concept paper proposes a conceptual framework to examine the factors influencing students’ performance in foundation accounting courses. Specifically, the study focuses on four independent variables: prior academic qualification, parental influence, peer influence, and perception of future accounting career prospects. The proposed framework is grounded in the premise that both individual and environmental factors contribute to students’ academic outcomes. A quantitative research design is proposed, whereby data will be collected through a structured questionnaire and analysed using descriptive statistics, correlation analysis, and multiple regression analysis. The study is expected to identify the relative contribution of each factor to students’ performance and provide empirical evidence on the determinants of success in foundation accounting education. The proposed findings are expected to assist higher education institutions in developing targeted academic interventions, including bridging programmes, peer-assisted learning, mentoring initiatives, career exposure, and student support strategies. Ultimately, the study aims to contribute to accounting education literature by providing a more comprehensive understanding of the factors associated with students’ performance in foundation accounting courses.