Determinants of Academic Achievement in Accountancy ? A Panel Study
Sprache des Vortragstitels:
The Past, Present and Future of Educational Research in Europe
Sprache des Tagungstitel:
Determinants of Academic Achievement in Accountancy ?
A Panel Study
Austria is one of the OECD countries with the largest share of students in vocationally-oriented upper secondary education (OECD 2012). Especially professional schools, that constitute an important school type at upper secondary schools, seem to be very attractive to young people. One aim of Austrian professional schools is to help students to attain A-levels in commercial areas, especially in Accountancy. However, investigating the domain Accountancy is relevant in other European countries, too. In Germany for example, the ULME III (Lehman & Seeber 2007) study tries to display students? development in the vocational training system, including the domain Accountancy.
Whereas there has been a lot of research in the domain of Mathematics, Reading or Science ? due to large scale studies like PISA, TIMSS or PIRLS ?, there is hardly any knowledge about what determines learning outcomes in the subject of Accountancy. Furthermore, there are no studies to show us what educational instructions should look like in the subject Accountancy, in order to guarantee efficient learning processes. In the latest available study carried out by Schuman & Eberle (2014), which focuses on student development in general economic competencies, an overview of predictors of students? competence development shows that there are only few references in literature. Basic cognitive abilities, academic achievement in German and Mathematics, as well as gender and socio-economic backgrounds seem to be positively correlated with academic performance in economic-related tests. ...