Factors determining accountancy students’ academic performance in Malta : a research study

Abstract

Purpose: The growing demand for accountants in Malta highlights the importance of completing accredited accountancy courses. This study aims to (i) capture the accountancy students’ academic performance through an evaluation of their assessment performance within the University of Malta accountancy programme, (ii) extract the influence that the variables of interest exert upon the University of Malta accountancy students’ academic performance, and (iii) recommend ways to improve the attractiveness of the Maltese accounting education, and the University of Malta accountancy students’ academic performance. Design/Methodology/Approach: Using a quantitative approach, 234 valid responses were collected from students in the second and third years of the Bachelor of Commerce (majoring in Accountancy) and the first and second years of the Master in Accountancy programs. Findings indicate that students with a stronger academic foundation—especially in Mathematics, English, and Accounting—tend to perform better. This underscores the importance of maintaining rigorous admission standards in the University of Malta's accountancy program. Findings: Interestingly, behavioural factors had no significant effect on academic success, suggesting that core academic abilities are more crucial than individual behaviours in this context. Practical Implications: The recommendations offered are aimed at aiding the University of Malta's Department of Accountancy and similar programmes elsewhere in planning, evaluating, and enhancing their programs to better support students’ academic achievement and meet the rising demand for skilled accountants. Originality/Value: This study provides insights into factors influencing the academic success of Maltese accountancy students.