The effect of prior knowledge and academic performance on success in first-year university accounting

Abstract

It has become common practice in South African universities not to require students to have completed accounting at secondary school level as a prerequisite to enrollment for a diploma or degree in accounting and/or business. The primary objective of this study is an analysis of the effect of a prior knowledge of accounting at secondary school level on the success rate of first-year accounting students. The study also analyses whether academic performance in accounting and mathematics at secondary school is a success factor in first-year accounting and the influence on having mathematical literacy as a subject at secondary school level on the success rate of first year accounting students.