Analysis of the Factors that Influence the Academic Performance of Financial Accounting Students using Binary Choice Models
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Data de Publicação: | 2012 |
Tipo de documento: | Artigo |
Idioma: | spa |
Título da fonte: | Revista Brasileira de Gestão de Negócios (Online) |
Texto Completo: | https://rbgn.fecap.br/RBGN/article/view/1080 |
Resumo: | The member states of the European Union, including Spain, show a high level of school failure and/or drop-outs, meaning a higher unitary cost per university student and, therefore, a higher public expenditure allocated to university education. Consequently, knowing the factors determining students’ success rates in the academic disciplines they have applied for will allow administrators to improve teaching quality and to decrease education costs. Therefore, the object of this research is to examine the effect of demographic, institutional, economic and academic factors on students’ academic performance. The study of these factors is conducted through the Walberg educational productivity model (1981), which is based on the cognitive learning theory. In order to reach this objective, there is a database containing integrated information on 698 students enrolled during the 2009/2010 academic year in the financial accounting faculty at UAB, on which binary selection models are applied. Results show that the university access grade, classes taken by students, gender, previous studies, time spent by professors at the university and the hours when students attend the university have an impact on students’ academic performance. These results are in line with previously obtained empirical proof. Based on these results it was possible to suggest several recommendations to administrators and professors to improve management of the financial accounting academic discipline.Key words: Academic performance. Accounting. Logit model. Probit model. |
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Analysis of the Factors that Influence the Academic Performance of Financial Accounting Students using Binary Choice ModelsAnálisis de los Factores que Influyen en el Desempeño Académico de los Alumnos de Contabilidad Financiera a través de Modelos de Elección BinariaAnálise dos Fatores que Influenciam o Desempenho Acadêmico dos Alunos de Contabilidade por meio de Modelos BináriosAcademic performance. Accounting. Logit model. Probit model.Desempeño académico. Contabilidad. Modelo Logit. Modelo Probit.Desempenho acadêmico. Contabilidade. Modelo Logit. Modelo Probit.The member states of the European Union, including Spain, show a high level of school failure and/or drop-outs, meaning a higher unitary cost per university student and, therefore, a higher public expenditure allocated to university education. Consequently, knowing the factors determining students’ success rates in the academic disciplines they have applied for will allow administrators to improve teaching quality and to decrease education costs. Therefore, the object of this research is to examine the effect of demographic, institutional, economic and academic factors on students’ academic performance. The study of these factors is conducted through the Walberg educational productivity model (1981), which is based on the cognitive learning theory. In order to reach this objective, there is a database containing integrated information on 698 students enrolled during the 2009/2010 academic year in the financial accounting faculty at UAB, on which binary selection models are applied. Results show that the university access grade, classes taken by students, gender, previous studies, time spent by professors at the university and the hours when students attend the university have an impact on students’ academic performance. These results are in line with previously obtained empirical proof. Based on these results it was possible to suggest several recommendations to administrators and professors to improve management of the financial accounting academic discipline.Key words: Academic performance. Accounting. Logit model. Probit model.Los países miembros de la Unión Europea, entre ellos España, presentan una alta tasa de abandono y/o fracaso escolar, lo que implica un aumento del coste unitario de un licenciado y, consecuentemente, del gasto público destinado a la educación universitaria. Ante esta situación, conocer los factores que determinan el desempeño académico de los alumnos en las asignaturas matriculadas permitiría a los administradores mejorar la calidad docente y disminuir el coste en educación. Por ello, el propósito de esta investigación es examinar el efecto que ejercen los factores demográficos, institucionales, económicos y académicos sobre el desempeño académico de los alumnos. El estudio de estos factores se realiza a través del modelo de productividad educativa de Walberg (1981) fundamentado en la teoría del aprendizaje cognitivo. Para alcanzar este objetivo, se dispone de una base de datos que integra información relativa a 698 alumnos matriculados durante el curso 2009/2010 en la asignatura de contabilidad financiera en la UAB. Sobre dichos datos se aplican modelos de elección binaria. Los resultados muestran que la nota de acceso a la universidad, la titulación que está cursando el alumno, el género, los estudios previos cursados, la permanencia del profesor en la universidad y la franja horaria a la que acude el estudiante al aula, influyen en el desempeño académico del alumno. Dichos resultados son congruentes con la evidencia empírica previa. A partir de estos datos ha sido posible proponer diversas recomendaciones a administradores y profesores para mejorar la gestión en la asignatura de contabilidad financiera.Palabras clave: Desempeño académico. Contabilidad. Modelo Logit. Modelo Probit.Os países-membros da União Europeia, entre eles a Espanha, apresentam uma elevada taxa de abandono e/ou fracasso escolar, o que implica um aumento do custo unitário de um graduado e, consequentemente, da despesa pública destinada à educação universitária. Diante dessa situação, conhecer os fatores que determinam o desempenho acadêmico dos alunos nas disciplinas matriculadas permitiria aos administradores melhorar a qualidade docente e diminuir o custo em educação. Por isso, o propósito desta pesquisa é examinar o efeito que exercem os fatores demográficos, institucionais, econômicos e acadêmicos sobre o desempenho acadêmico dos alunos. O estudo desses fatores é realizado por meio do modelo de produtividade educativa de Walberg (1981) fundamentado na teoria de aprendizagem cognitiva. Para alcançar esse objetivo, dispõe-se de um banco de dados que integra informações referentes a 698 alunos matriculados durante o ano letivo 2009/2010 na disciplina de contabilidade financeira na UAB. Nesses dados são aplicados modelos de escolha binária. Os resultados revelam que a nota de acesso à universidade, o curso que o aluno está cursando, o gênero, as disciplinas anteriormente frequentadas, a permanência do professor na universidade e a faixa horária em que o estudante vai para a aula influenciam seu desempenho acadêmico. Tais resultados são congruentes com a evidência empírica prévia. A partir desses dados, foi possível propor várias recomendações a administradores e professores para melhorar a gestão na disciplina de contabilidade financeira.Palavras-chave: Desempenho acadêmico. Contabilidade. Modelo Logit. Modelo Probit. FECAP2012-12-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por paresapplication/pdfhttps://rbgn.fecap.br/RBGN/article/view/108010.7819/rbgn.v14i45.1080Review of Business Management; Vol. 14 No. 45 (2012); 379-399RBGN Revista Brasileira de Gestão de Negócios; Vol. 14 Núm. 45 (2012); 379-399RBGN - Revista Brasileira de Gestão de Negócios; v. 14 n. 45 (2012); 379-3991983-08071806-4892reponame:Revista Brasileira de Gestão de Negócios (Online)instname:Fundação Escola de Comércio Álvares Penteado (FECAP)instacron:FECAPspahttps://rbgn.fecap.br/RBGN/article/view/1080/902Copyright (c) 2014 Review of Business Managementinfo:eu-repo/semantics/openAccessBallester, Carmen Pilar Martí2021-07-21T16:36:14Zoai:ojs.emnuvens.com.br:article/1080Revistahttp://rbgn.fecap.br/RBGN/indexhttps://rbgn.fecap.br/RBGN/oai||jmauricio@fecap.br1983-08071806-4892opendoar:2021-07-21T16:36:14Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)false |
dc.title.none.fl_str_mv |
Analysis of the Factors that Influence the Academic Performance of Financial Accounting Students using Binary Choice Models Análisis de los Factores que Influyen en el Desempeño Académico de los Alumnos de Contabilidad Financiera a través de Modelos de Elección Binaria Análise dos Fatores que Influenciam o Desempenho Acadêmico dos Alunos de Contabilidade por meio de Modelos Binários |
title |
Analysis of the Factors that Influence the Academic Performance of Financial Accounting Students using Binary Choice Models |
spellingShingle |
Analysis of the Factors that Influence the Academic Performance of Financial Accounting Students using Binary Choice Models Ballester, Carmen Pilar Martí Academic performance. Accounting. Logit model. Probit model. Desempeño académico. Contabilidad. Modelo Logit. Modelo Probit. Desempenho acadêmico. Contabilidade. Modelo Logit. Modelo Probit. |
title_short |
Analysis of the Factors that Influence the Academic Performance of Financial Accounting Students using Binary Choice Models |
title_full |
Analysis of the Factors that Influence the Academic Performance of Financial Accounting Students using Binary Choice Models |
title_fullStr |
Analysis of the Factors that Influence the Academic Performance of Financial Accounting Students using Binary Choice Models |
title_full_unstemmed |
Analysis of the Factors that Influence the Academic Performance of Financial Accounting Students using Binary Choice Models |
title_sort |
Analysis of the Factors that Influence the Academic Performance of Financial Accounting Students using Binary Choice Models |
author |
Ballester, Carmen Pilar Martí |
author_facet |
Ballester, Carmen Pilar Martí |
author_role |
author |
dc.contributor.author.fl_str_mv |
Ballester, Carmen Pilar Martí |
dc.subject.por.fl_str_mv |
Academic performance. Accounting. Logit model. Probit model. Desempeño académico. Contabilidad. Modelo Logit. Modelo Probit. Desempenho acadêmico. Contabilidade. Modelo Logit. Modelo Probit. |
topic |
Academic performance. Accounting. Logit model. Probit model. Desempeño académico. Contabilidad. Modelo Logit. Modelo Probit. Desempenho acadêmico. Contabilidade. Modelo Logit. Modelo Probit. |
description |
The member states of the European Union, including Spain, show a high level of school failure and/or drop-outs, meaning a higher unitary cost per university student and, therefore, a higher public expenditure allocated to university education. Consequently, knowing the factors determining students’ success rates in the academic disciplines they have applied for will allow administrators to improve teaching quality and to decrease education costs. Therefore, the object of this research is to examine the effect of demographic, institutional, economic and academic factors on students’ academic performance. The study of these factors is conducted through the Walberg educational productivity model (1981), which is based on the cognitive learning theory. In order to reach this objective, there is a database containing integrated information on 698 students enrolled during the 2009/2010 academic year in the financial accounting faculty at UAB, on which binary selection models are applied. Results show that the university access grade, classes taken by students, gender, previous studies, time spent by professors at the university and the hours when students attend the university have an impact on students’ academic performance. These results are in line with previously obtained empirical proof. Based on these results it was possible to suggest several recommendations to administrators and professors to improve management of the financial accounting academic discipline.Key words: Academic performance. Accounting. Logit model. Probit model. |
publishDate |
2012 |
dc.date.none.fl_str_mv |
2012-12-18 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://rbgn.fecap.br/RBGN/article/view/1080 10.7819/rbgn.v14i45.1080 |
url |
https://rbgn.fecap.br/RBGN/article/view/1080 |
identifier_str_mv |
10.7819/rbgn.v14i45.1080 |
dc.language.iso.fl_str_mv |
spa |
language |
spa |
dc.relation.none.fl_str_mv |
https://rbgn.fecap.br/RBGN/article/view/1080/902 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Review of Business Management info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Review of Business Management |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
FECAP |
publisher.none.fl_str_mv |
FECAP |
dc.source.none.fl_str_mv |
Review of Business Management; Vol. 14 No. 45 (2012); 379-399 RBGN Revista Brasileira de Gestão de Negócios; Vol. 14 Núm. 45 (2012); 379-399 RBGN - Revista Brasileira de Gestão de Negócios; v. 14 n. 45 (2012); 379-399 1983-0807 1806-4892 reponame:Revista Brasileira de Gestão de Negócios (Online) instname:Fundação Escola de Comércio Álvares Penteado (FECAP) instacron:FECAP |
instname_str |
Fundação Escola de Comércio Álvares Penteado (FECAP) |
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FECAP |
institution |
FECAP |
reponame_str |
Revista Brasileira de Gestão de Negócios (Online) |
collection |
Revista Brasileira de Gestão de Negócios (Online) |
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Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP) |
repository.mail.fl_str_mv |
||jmauricio@fecap.br |
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