The Determinants of Students’ Performance

The aim of this study is to determine and analyse factors affecting students' performance in first two introductory accounting courses at undergraduate level of Ahlia University, Bahrain. A random sample of 286 students who took and finished these courses was obtained from deanship of students affairs. Using correlation coefficient and multiple regression models to test, whether performance of students’ affected by students' gender, major, stream and cumulative grade of high school, GPA before ACCT 101, GPA before ACCT 201, credit hours before ACCT 101, credit hours before ACCT 201, and grade in ACCT 101. The study reveals that student’s GPA before ACCT 101 is the most significant determinant for performance in ACCT 101. While, ACCT 101 grade is the most influential determinant for ACCT 201 performance. Accounting and finance major was found to be important indicator in both courses. The research findings will help students, academicians, and universities to pay more attention on these determinants.