1887

n Acta Academica - Performance of first-year accounting students : does time perspective matter?

Volume 45, Issue 3
  • ISSN : 0587-2405

Abstract

Academic failure of first-year accounting students is a national and international problem. Existing research is inconclusive regarding the causes for the failure and does not make provision for the possible influence of dominant time perspectives on performance in accounting. This article investigates whether time perspective has an effect on the performance of first-year accounting students. A quantitative non-experimental predictive multivariate design is used and confounding variables are taken into consideration. The results of the study indicate significant relationships between performance in first-year accounting and gender, age and a past-negative time perspective. The most significant result of this study is that a past-negative time perspective, together with an unfavourable psychosocial background, might have led to failure in first-year accounting. It is suggested that students with a negative time perspective be identified and encouraged to participate in support programmes at the university.


Studente se onvermoë om eerstejaarsrekeningkunde as vak te slaag, is 'n nasionale en internasionale probleem. Bestaande navorsing bied nie algemeen aanvaarde antwoorde omtrent die oorsake van hierdie probleem nie. Dit maak ook nie voorsiening vir die moontlike invloed van 'n dominante tydsperspektief op die prestasie in rekeningkunde nie. Hierdie artikel doen 'n ondersoek om te bepaal of tydsperspektief 'n effek het op die prestasie van eerstejaarsrekeningkundestudente. 'n Kwantitatiewe nie-eksperimentele meerveranderlike voorspellingsontwerp word gebruik en die effek van steuringsveranderlikes word verreken. Die resultate van die studie dui aan dat geslag, ouderdom en 'n negatiewe verlede-tydsperspektief beduidende verwantskappe met prestasie in rekeningkunde toon. Die mees uitstaande resultaat van die studie is dat 'n negatiewe verlede-tydsperspektief tesame met 'n ongunstige psigososiale agtergrond kan lei tot die onvermoë om rekeningkunde op eerstejaarsvlak te slaag. Daar word aanbeveel dat studente met 'n negatiewe tydsperspektief geïdentifiseer en aangemoedig word om aan universiteitsondersteuningsprogramme deel te neem.

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/content/academ/45/3/EJC144226
2013-01-01
2019-11-21

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