Key variables for academic performance in university accounting studies. A mediation model

Abstract

This paper highlights the importance of conducting studies to ascertain students’ perceptions of the teaching-learning process, as this information can provide a valuable guide to course planning and enhance teaching. This study analyses, based on structural equation modelling, the relationship between students’ academic performance in an accounting course offered at the University of Granada and these students’ perceptions of aspects of the teaching-learning process. Results show that academic achievement is directly related, positively and significantly, to students’ prior interest in the course, their perceptions of the usefulness of the course, their level of class participation, their prior academic achievement and their age. Furthermore, we found that the prior interest of the students in the course is indirectly related to the final grade obtained, through the variables usefulness of the course and class participation. The implications of the results are discussed.