The Effects of Employment on Academic Performance of Australian Accounting Students

Topics: University, Student, Part-time Pages: 26 (7271 words) Published: February 28, 2013
The Effects of Employment on Academic Performance of
Australian Accounting Students

Dr Anura De Zoysa
School of Accounting and Finance
University of Wollongong
Wollongong, NSW 2500
Australia
Tel: 61 2 42215382
Fax: 61 2 42214297
E-mail: anura@uow.edu.au

And

Dr Kathy Rudkin
School of Accounting and Finance
University of Wollongong
Wollongong, NSW 2500
Australia
Tel: 61 2 42213148
Fax: 61 2 42214297
E-mail: krudkin@uow.edu.au

The Effects of Employment on Academic Performance of
Australian Accounting Students

ABSTRACT
This study examines factors that impact students engaged in paid employment while studying in a tertiary accounting program in a regional Australian university. It examines the differences in experience of domestic and international students. No direct significant relationship was found between paid employment and academic performance for the overall study sample. There was a positive relationship found between paid employment and academic performance with respect to domestic students. However, in the case of international students a negative relationship between paid employment and academic performance was observed. A significant positive relationship between a shift work pattern of paid employment and academic performance was found.

The Effects of Employment on Academic Performance of
Australian Accounting Students

1. Introduction
This study makes a contribution to the literature identifying and examining the factors that impact student performance in tertiary accounting programs. Much of this existing literature is located within the United Kingdom and North American institutions. Documented factors in these studies include the impact of gender, prior knowledge of accounting, academic aptitude, mathematical background, previous working experience, age, class size and class attendance. However, more recently, observations of accounting academics suggest a new factor to be examined in the Australian context, the socio-economic circumstances as represented by their need for paid employment of accounting students. Anecdotal evidence suggests that in recent times more students are now working while studying, reducing the time available and quality of their efforts towards their accounting studies, for example many students miss or do not prepare for classes. University administrators have noted concern about student work patterns and student availability to spend time on their studies and participate in the university community life (Rudkin and De Zoysa 2007).

The contribution of this paper is to examine the impact of paid employment while studying on the academic performance of students in an accounting program in Australia. The impact is examined differentiating between domestic and international accounting students. This dichotomy is significant because there is currently a large international student enrolment in accounting programs in Australian universities driven by government immigration policy to address a skills shortage (Birrell and Rapson 2005). There is also a shortage in meeting the demand for accounting graduates in the domestic industry coinciding with a shift in the funding mechanisms for Australian domestic university students in recent years. The impact of the market demand for a skilled workforce and the effects of existing student funding on work participation requires analysis. This paper investigates two aspects; first whether there is a relationship between paid employment and student performance, and secondly if there is a difference between the experiences of domestic and international students in paid employment and academic performance. Survey data of 170 enrolled students enrolled in a third year 12 credit point financial accounting subject at the University of Wollongong in the autumn session of 2006 was collected for this study.

2. Prior Research
There have been few studies...

References: Australian Government Department of Immigration and Multicultural Affairs (2006) Skilled Occupation List, Sydney and Selected Areas Skill Shortage List, and Employer Nomination Scheme Occupation List, Commonwealth Government Printer.
Birrell, B., and Rapson, V. (2005) Migration and the Accounting Profession in Australia, Report prepared for APZ Australia, Centre for Population and Urban Research , Monash University, Victoria.
Booth, P., Luckett, P. and Mladenovic, R. (1999) “The quality of learning in accounting education: the impact of approaches to learning on academic performance”, Accounting Educational, Vol. 8, No. 4, pp277-300.
Cheung, L. and Kan, A. (2002) “Evaluation of Factors Related to Student Performance in a Distance-Learning Business Communication Course”, Journal of Education for Business, Vol. 77, No. 5, pp.257-263.
De Zoysa, A., and Rudkin, K. (2007) “Australian Employment Patterns and Course Participation Preferences of Accounting Students” International Review of Business Research Papers, Vol.3, No.1, March 2007, pp.23-36.
Dobson, I. and Sharma, S. (1999) “Student performance and the cost of failure” Tertiary Education and Management, Vol. 5, No. 2, pp141-157.
Gracia, L. and Jenkins, E. (2003) “A quantitative exploration of student performance on an undergraduate accounting programme of study”, Accounting Education, Vol. 12, No. 1, pp15-32.
Gull, F. and Fong, S. (1993) “Predicting success for introductory accounting students; some further Hong Kong evidence” Accounting Education: an international journal, Vol. 2, No. 1, pp33-42.
Hutcheson, T. and Tse, H. (2006) “Tutorial attendance and Grade Achievement” Working Paper No. 145, University of Technology, Sydney, March.
Koh, M. Y. and Koh H.C. (1999) “The determinants of performance in an accountancy degree programme” Accounting Education, Vol. 8, No. 1, pp13-29.
Nonis, S. and Hudson, G. (2006), “Academic performance of college students; influence of time spent studying and working” Journal of Education for Business, Vol. 81, No. 3, Jan-Feb, pp151-160.
Rudkin, K. and De Zoysa, A. (2007) “Educating with Social Justice: Public Interest vs Private Benefit” International Review of Business Research Papers, Vol. 3, No. 2, March 2007, pp.87-99.
Strong, T. and Watts, T. (2005) “Improving Teaching Performance Outcomes by Improving Student Satisfaction: A case study of a small accounting program” School of Accounting and Finance Seminar Series, University of Wollongong.
Sullaiman, A. and Mohezar, S. (2006) “Student Success Factors: Identifying Key Predictors”, Journal of Education for Business, Vol. 81 July/August, pp328-333.
Wijewardena, H. and Rudkin, K. (1999) “An Empirical Investigation of Some Factors Affecting Student Performance in Introductory Accounting” The International Journal of Accounting and Business Society, Vol. 7, No. 1, pp39-53.
Wooten, T. (1998) “Factors Influencing Student Learning in Introductory Accounting Classes: A Comparison of Traditional and Nontraditional Students” Issues in Accounting Education, Vol. 13, No. 2 May, pp357-373.
|TOTAL |70 |100.00 |
Source: Rudkin and De Zoysa (2007), p.95
Continue Reading

Please join StudyMode to read the full document

You May Also Find These Documents Helpful

  • Employment and Performance Essay
  • Effects of Internet to the Academic Performance of Students Essay
  • academic performance of tertiary students Essay
  • Effects of Academic Performance of Students Essay
  • Sports Activities &It S Effect on Students Academic Performance Essay
  • The Effects of Computer Games to the Academic Performance of the Students Essay
  • Effects of Computer Games to the Academic Performance of the Students Essay
  • the effects of social networks to academic performances of the students Essay

Become a StudyMode Member

Sign Up - It's Free