شناسايي عوامل موثر بر موفقيت دانشجويان رشته حسابداري در دروس حسابداري پيشرفته

Identification of Factors Affecting on Accounting Student’s Achievements in Advanced Accounting Course

چكيده اين تحقيق با هدف شناسايي عوامل موثر بر موفقيت دانشجويان رشته حسابداري در درس حسابداري پيشرفته انجام شده است.از اين رو تاثير جنسيت، رشته تحصيلي ديپلم، نمره آزمون ورودي دانشگاه، ميانگين نمرات دروس اصول حسابداري، ميانگين نمرات دروس حسابداري ميانه و ميانگين نمرات دروس رياضيات دانشجويان به عنوان متغيرهاي مستقل بر عملكرد آنان در دروس حسابداري پيشرفته مورد بررسي قرار گرفته است. اين تحقيق، چگونگي ارتباط بين متغيرهاي وابسته و مستقل تحقيق را در قالب 6 فرضيه و بر مبناي اطلاعات مربوط به دانشجويان ورودي سال هاي 1382 تا 1386 در مقطع كارشناسي پيوسته رشته حسابداري دانشگاه آزاد اسلامي واحد ، مورد تحليل قرار گرفته و نتايج بررسي فرضيه ها بر اساس آزمونهاي آماري، ضريب همبستگي پيرسن، نشان مي دهد كه نمرات دانشجويان در آزمون ورودي t-test تحليل رگرسيون خطي ساده، آناليز واريانس و آزمون دانشگاه، دروس اصول حسابداري، حسابداري ميانه و رياضيات به عنوان يك پيش بيني كننده عملكرد در درس حسابداري پيشرفته مهم مي باشند. و هم چنين رشته تحصيلي ديپلم و جنسيت تاثيري بر عملكرد آن ها نداشته است واژه هاي كليدي: اصول حسابداري، حسابداري ميانه، رياضيات، حسابداري پيشرفته ، نمره آزمون ورودي.

Abstract The main goal of this research is to indentify factors affecting on the success of accounting students (undergraduates) in the advanced accounting course. for this purpose, it evaluates the effects of factors such as gender, diploma educational field, college entrance examination score, mean score of accounting principles, mean score of intermediate accounting and mean score of mathematics courses and independent variables on the student’s achievements in the advanced accounting course. this research analyze, relationship between independent and dependent variables by forming six hypotheses and based on data about students who had begun their education in accounting field at Azad Islamic university-Neishabour during 2003-2007(Lunar hegira). The results of studies according to statistical tests, Pearson correlation coefficient, simple linear regression analysis, variance analysis and T-Test have shown that: There is a significant relationship between student’s scores of college entrance examination, accounting principles courses, intermediate accounting and mathematic and their achievements in learning advanced accounting subjects 1 and 2. In other words, better learning and more attempting can effect directly on students success in understanding of subjects of advanced accounting courses. Results of research have intermediate accounting, and mathematics, course play a role as predicator of achievement in advanced accounting course. There was found no significant relationship between student’s scores in advanced accounting course whose diploma educational field has been (the) humanities, experimental sciences or technical sciences. In other words, gender and education field may not affect on students achievement in learning of advanced accounting subjects. Results of research imply that these two factors can not be a significant predicator of performance in advanced accounting course. Key words: accounting principles, intermediate accounting courses, Mathematics courses, advanced accounting courses, score of Azad Islamic university entrance examination