RRL
Academic performance, as defined by Narad and Abdullah (2016), refers to the
assessment of acquired knowledge through meeting educational objectives
established by both students and instructors within a specific timeframe. It involves
regular evaluations through examinations and serves as a measure of academic
achievement, showcasing how well an educational institution, faculty, and students
meet their educational goals. Narad and Abdullah (2016) emphasized that various
factors, such as personality, intellectual ability, environment, and learning
strategies, significantly influence an individual’s academic performance. Moreover,
the effectiveness of learning strategies plays a crucial role in determining students’
academic success.
The concept of academic performance is inherently multifaceted, encompassing a
wide range of factors from obtaining a professional degree to fostering students’
moral development (York et al., 2015). This varied interpretation of “academic
performance” makes it challenging to provide a comprehensive definition. For some,
it represents the completion of courses and the acquisition of knowledge and skills,
while others view it as the ability to build a successful career. Ultimately, the
overarching goal of the education system globally is to bring about meaningful
changes in students, encompassing psychological, affective, cognitive, and
behavioral aspects.
In simpler terms, the concept of academic performance includes acquiring
knowledge, developing skills and competencies, achieving high grades, progressing
in one’s career, and demonstrating dedication and persistence in education. York et
al. (2015) noted that academic achievement holds the highest level of importance
in evaluating academic performance, followed by the acquisition of knowledge and
skills.
Kumar et al. (2020), in their study titled “Defining and Measuring Academic
Performance of HEI Students: A Critical Review,” emphasized the growing
importance of students’ academic achievement, which has become the primary
goal of the educational journey. As the demand for highly educated and skilled
workers increases, educational institutions play a critical role in shaping a workforce
that meets industry needs. Consequently, monitoring and enhancing students’
performance remains a key focus of educational research.
According to Lamas (2015), the objective of academic performance is to attain
learning. This process involves several interconnected elements facilitated by
educational institutions, requiring coherence across cognitive and structural
aspects. Performance levels vary depending on circumstances, organic factors, and
environmental conditions that shape skills and experiences.
Previous studies on the factors influencing the academic performance of accounting
students (Ahinful et al., 2019; Duff & Mladenovic, 2015; Everaert et al., 2017) have
yielded inconclusive results (Fallan & Opstad, 2014). Feldman et al. (2016) noted
that academic performance is influenced by factors such as adaptability, decision-
making, learning from mistakes, and changes in beliefs and choices. Other
researchers highlighted correlations with factors such as locus of control, learning
styles, resources (Litasari & Pustikaningsih, 2019), academic interest, attitude, and
approach (Ahinful et al., 2019; Everaert et al., 2017; Pérez-López & Ibarrondo-
Dávila, 2020). Academic performance is evaluated through various means, including
written and oral tests, presentations, homework, and class participation, often
resulting in numerical grades or qualitative feedback (Lopez et al., 2022).
Grades remain one of the most consistent predictors of academic performance.
Kocsis and Molnar (2024) highlighted that performance in individual subjects
significantly contributes to overall student success, underscoring the essential role
of grades. Brookhart et al. (2016) emphasized the centrality of grades in
educational experiences, describing them as a widely accepted measure of
academic performance. Costa et al. (2024) further reinforced that performance in
specific subjects defines overall academic results. Notably, Calma and Inoncillo
(2020) found that 54.84% of accountancy students performed poorly in Financial
Accounting and Reporting.
Demographic factors such as age, sex, and year level generally show no significant
impact on academic performance. Wambugu and Emeke (2019) found no significant
differences based on age, a conclusion supported by Farid (2014), who observed no
variation in learning styles or achievement between male and female university
students. Similarly, Alhajraf and Alasfour (2014) noted no significant differences in
performance between first-year and final-year students. Ajai and Imoko (2015) also
concluded that male and female students perform equally well, capable of
competing and collaborating effectively.
Conversely, the type of school attended significantly influences academic
performance. Ali and Raza (2024) found that students in private schools outperform
their public school counterparts. Agbofa (2023) and Bernal et al. (2020)
corroborated this finding, noting that private schools consistently achieve higher
scores across various academic performance indicators.
