Abstract—In the present time the accounting profession has faced two main challenges. The first challenge is the change and spread of the accounting role which has caused increasing demand for the skilled and professional graduates and the second one is related to existence of a gap between the current skills and the desired skills among the graduates of accounting field. This problem can be assigned to the lack of attention to effective factors of learning and training. Some believe that the educational program of accounting is supposed to bring those graduates in workforces who have the qualifications to meet the primary requirements of their professional job. On the other hand, some believe that the graduates must enjoy the background knowledge and skills in order to be ready for playing their organizational role and to fulfill their personal and group interactions for different jobs and overall tasks in their work life. The goal of the present study is to investigate the relationship between background variables and educational performance of accounting MA students. In this study a kind of survey method is used and a sample of MA students has been questioned and the needed data for achieving the research goals have been gathered using a standard questionnaire which is utilized in international studies. The results of the present study show that there is a significant relationship between prior educational success of students and their educational performance, also student studying in undergraduate accounting degree has a positive impact on their educational performance in the post-graduate studies. This issue is a justification about the relative lack of success of students that their undergraduate field of study is irrelevant. Student’s educational performance with their motivation and expectation has a positive and direct relationship, i.e. as much more the motivation and expectation of students their educational performance is better.
Index Terms—Educational performance, expectation, M.A accounting students, motivation, social influences.
Authors are with Shahnaz Nayebzadeh, Islamic Azad University, Iran (e-mail: snayebzadeh@gmail.com; mahmoodmoein@yahoo.com; heiranyforough@gmail.com).
Cite: S. Nayebzadeh, M. Moein Aldin, and F. Heirany, "Educational Performance: The Role of Background Variables," International Journal of Information and Education Technology vol. 1, no. 5, pp. 380-383, 2011.