Factors Influencing Academic Achievement in Accounting Degrees

Abstract

Academic achievement in accounting degrees results from multiple interacting factors that include student characteristics, learning pedagogy, institutional resources, socioeconomic circumstances, and technology-driven instructional approaches. Unlike general business degrees, accounting requires analytical reasoning, quantitative skills, ethics competence, and applied professional judgment. This paper investigates determinants of student success in accounting education using a structured review of empirical studies, competency frameworks, and university performance data. The analysis categorizes influencing variables into cognitive factors (mathematical foundations, study habits), psychological factors (motivation, self-efficacy), instructional factors (pedagogy, digital tools, assessment design), institutional factors (faculty qualifications, accreditation standards), and external factors (family support, work-study balance, socioeconomic background). Findings indicate that academic success correlates strongly with early quantitative preparedness, engagement in active learning, and access to digital accounting systems. Challenges include skill gaps, curriculum overload, and varying levels of student-readiness. Recommendations include competency-based curriculum reforms, digital resource integration, academic support systems, and early diagnostics for high-risk students.