Education is one of the most important aspects of human resource development.

The students’
performance plays an important role in producing best quality graduates who will become great leaders
and manpower for the country thus responsible for the country’s economic and social development.
Academic achievement is one of the major factors considered by employers in hiring workers especially
for the fresh graduates. Thus, students must put the greatest effort in their study to obtain good grades
and to prepare themselves for future opportunities in their career at the same time to fulfil the
employer’s demand.

The academic performance of students, behavior, and intention in the introductory

accounting course are influenced by personality. Accounting educators will be better able to
establish successful and efficient teaching tactics if they are aware of these personalities (Swain
and Olsen, 2012).

However, in Hongkong, variables pertaining to student performance are evaluated, and it has
been found that there is a positive link between classroom teaching and prior learning experience and
students' performance (Cheung & Kan, 2002). According to the European Commission, despite their
efforts, European Union member states have a high school dropout rate (2011). According to data given
by the Ministry of Education and the National Statistics Institute, the academic dropout and/or failure
rate of university students in Spain reached 35 percent on average between 2004 and 2009, on average.
If the current scenario persists, the unit cost of a graduate may rise, resulting in an increase in public
spending on university education. In a budget-constrained economy, this would make it difficult to fund
the ongoing implementation of educational changes mandated by the Bologna Process. Faculty and
administrators at universities are working hard to guarantee that students receive a high-quality
education despite ever-shrinking budgets. Given this circumstance, understanding the elements that
influence students' performance in the courses in which they have enrolled might assist administrators
in more effectively allocating financial, human, and infrastructure resources with the purpose of
increasing student productivity and instructional quality (Ballester, 2012).