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International Journal of Education and Practice

January 2019, Volume 7, 1, pp 41-53

Factors Influencing Accounting Students Under-Performance: A Case Study in a Malaysian Public University

Nor Syafinaz Shaffee


Emmarelda Maswesi Ahmad


Syed Iskandar Zulkarnain Sayd Idris


Rina Fadhilah Ismail


Erlane K Ghani

Nor Syafinaz Shaffee 1 Emmarelda Maswesi Ahmad 1 Syed Iskandar Zulkarnain Sayd Idris 1 Rina Fadhilah Ismail 1 Erlane K Ghani 1 ,

  1. Faculty of Accountancy, University Technology MARA Malaysia 1

Pages: 41-53

DOI: 10.18488/journal.61.2019.71.41.53

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Article History:

Received: 22 October, 2018
Revised: 30 November, 2018
Accepted: 15 January, 2019
Published: 18 March, 2019


This study examines the factors influencing students’ under-performance in an advanced financial reporting course. Specifically, this study examines four factors which may influence the accounting students’ under-performance in an advanced financial reporting course, namely class attendance, curricular activities, internship experience and English language proficiency. This study conducted a questionnaire survey on 83 final year accounting students who had failed the advanced financial reporting course at least once. The results indicated that class attendance, curricular activities and internship experience are associated with students’ under-performance in this course. However, English language proficiency is not a significant factor influencing students’ under-performance in the advanced financial reporting course. This indicates that understanding the content rather than the language used to teach the course is more important for student success in this field. However, further analysis shows that English language and curricular activities are significant factors for success in the advanced financial reporting course when regressed with other factors. These findings could assist academics in understanding the factors influencing students’ under-performance in the advanced financial reporting course and subsequently help develop strategies to improve results in the classroom.
Contribution/ Originality
This study contributes to existing literature on the importance of class attendance, curricular activities, internship experience and English language proficiency on accounting students’ performance in the advanced financial reporting course.


Students under-performance, Class attendance, Curricular activities, Internship experience, English language proficiency, Advanced financial reporting.




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The authors would like to thank the Faculty of Accountancy, Institute of Quality and Knowledge Management and the Institute of Research Management and Innovation of Universiti Teknologi MARA for their support and funding.

Competing Interests:

The authors declare that they have no competing interests.


All authors contributed equally to the conception and design of the study.

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