An Empirical Examination of the Relationship Between the Course Instructor, Student Mathematics Skills, and Course Grade in First College-Level Accounting Class

Previous research has shown a relationship between the success of
students in the first college-level accounting course and variables
such as level of motivation and previous accounting experience.
This research extends previous studies in three avenues.
First, it provides further evidence on the differences between
the performances of female and male students.
Second, it suggests that the interactive effect of some of the
explanatory variables should be considered for the models that
are constructed to predict success in the first college-level
accounting course.
Finally, this study provides a firm base for testing the effect of
the course instructor and the class meeting time on student
performance. Additionally, the study provides a discriminant
model to predict failing (Passing) students in the first college-level
accounting course.
The findings of this study suggest that those students who have
taken algebra and calculus prior to the first accounting course
outperform other students. The results also provide evidence that
the course instructor and the class meeting time affect student
success when measured by the course letter grade; if only a
pass/fail scale is used, however, the instructor and class meeting
time effects are reduced