Carlos Rodriguez, Mostafa M. Maksy, Nadeem U. Shahid


This study examines the association between several motivation, distraction, effort, and prior-ability factors and student performance in an undergraduate Accounting Information Systems (AIS) course. The study aims to identify motivation and distraction factors with the purpose of emphasizing the former and discouraging the latter in the AIS course. It also aims to expand on the scare literature that exists on student performance in AIS courses. In this study, the intended grade in the course and the intention to take the CPA exam or to attend graduate school do not appear to motivate students to improve their performance in the AIS course. The number of work hours, and work type or course load do not show any significant negative association to student performance. The effort that students exert studying for the course has some significant positive association with student performance. Overall GPA and the grade obtained in the prerequisite Management Information Systems course are strong predictors of student performance in the AIS course.

Keywords: Accounting Information Systems; AIS; motivations; efforts; distractions; prior abilities; student performance.

Full Text:



Ahinful, G. S., Tauringana, V., Bansah, E. A., & Essuman, D. (2019). Determinants of academic performance of accounting students in Ghanaian secondary and tertiary education institutions. Accounting Education, 28(6), 553–581. doi:10.1080/09639284.2019.1679204.

Alanzi, K. A. (2015). Determinants of students’ performance in cost accounting-Further evidence from Kuwait. World Journal of Management, 6, 136-152.

Al-Twaijry, A.A. (2010). Student Academic Performance in Undergraduate Managerial Accounting Courses. Journal of Education for Business, 85(6), pp. 311-322.

Antcliff, M., Doren, R., Harris, L., & Hayes, D. C. (2012). A case to provide students practice in basic and advanced functions of IDEA software. AIS Educator Journal, 7(1), 69–73. doi:10.3194/1935-8156-7.1.69

Barra, R. A., & Savage, A. (2007). Accounting processes and the accountant’s role in AIS: An instructional resource. AIS Educator Journal, 2(1), 33–117. doi:10.3194/aise.2007.2.1.33

Clark, S. D., & Latshaw, C. A. (2012). “Peeling the Onion” Called Student Performance: An Investigation into the Factors Affecting Student Performance in an Introductory Accounting Class. Review of Business, 33(1), 19–27.

Coe, M. (2016). Factors that influence a student's intention to sit for the CPA exam. CPA Journal, 86(8), 18-20.

Gupta, K., & Author, M. M. (2014). Factors associated with student performance in an investments course: an empirical study. Journal of Finance and Accountancy, 16, 1.

Ingram, R. W, Albright, T. L., & Baldwin, A. B. (2002). Financial Accounting – A Bridge to Decision Making. Thomson South-western, Cincinnati.

Ingram, R. W., & Peterson, R. J. (1987). An evaluation of AICPA tests for predicting the performance of accounting majors. The Accounting Review, Jan.,215-223.

Kearns, G. S. (2010). Measuring AIS course outcomes: The relationship between knowledge/skills and interest/enjoyment. AIS Educator Journal, 5(1), 47–69. doi:10.3194/1935-8156-5.1.47

Kirk, F. R. and Spector, C. A. (2006). Factors affecting student achievement in cost accounting. Academy of Educational Leadership Journal, 10(1), 91-104.

Lane, A., & Porch, M. (2002). The impact of background factors on the performance of no specialist undergraduate students on accounting modules – A longitudinal study: A research note. Accounting Education, 1, 109-118. doi:10.1080/09639280210153308

Lee, L., Shifflett, E., & Downen, T. (2019). Teaching excel shortcuts: A visualization and game-based approach. Journal of Accounting Education, 48, 22–32. doi:10.1016/j.jaccedu.2019.06.004

Lehmann, C. M., & Heagy, C. D. (2014). Organizing information into useful management reports: Short cases to illustrate reporting principles and coding. Journal of Accounting Education, 32(2), 130–145. doi:10.1016/j.jaccedu.2014.03.001

Lynn, S., & Robinson-Backmon, I. (2005). Course-level outcomes assessment: An investigation of an upper-division undergraduate accounting course and the factors that influence learning outcomes. Journal of Accounting & Finance Research, 13, 133-140.

Author (2017).

Author, & Yoon, M. H. (2020).

Author, & Author (2018).

Author, & Zheng, L. (2008).

Paisey, C., & Paisey, N. (2004). Student attendance in an accounting module – Reasons for non-attendance and the effect on academic performance in a Scottish university. Accounting Education: An International Journal,13,39-53. doi:10.1080/0963928042000310788

Author, Author, & Kusaila, M. M. (2021).

Tessema, M.T., Ready, K. J., & Astani, M. A. (2014). Does part-time job affect college students’ satisfaction and academic performance (GPA)?: The case of a mid- sized public university. International Journal of Business Administration, 5(2), 50-59.

Tickell, G., & Smyrnios, K (2005). Predictors of tertiary accounting students’ academic performance: A comparison of year 12-to-university students with TAFE-to- University Students. Journal of Higher Education Policy and Management, 27(2), 239-259.


Weli. (2015). Accounting Students attitude towards computer, the acceptance of the Accounting Information System’s course and teaching method. Procedia - Social and Behavioral Sciences, 172, 18–25.doi:10.1016/j.sbspro.2015.01.330

Willis, V. F. (2016). A model for teaching technology: Using Excel in an accounting information systems course. Journal of Accounting Education, 36, 87–99. doi:10.1016/j.jaccedu.2016.05.002

Wong, H., & Wong, R. (2017). Students’ perceptions on studying Accounting Information System course. International Journal of Business Administration, 8(2), 1. doi:10.5430/ijba.v8n2p1

Young, R., & Aoun, C. (2009). Generic skills to reduce failure rates in an undergraduate Accounting Information System course. Asian Social Science, 4(10), 60–70. doi:10.5539/ass.v4n10p60


  • There are currently no refbacks.

International Journal of Business and Economics is licensed under a Creative Commons Attribution 4.0 International License Based on a work at

Copyright © 2016-2022 International Journal of Business and Economics (IJBE)

ISSN (online) 2545-4137

Disclaimer: Articles on International Journal of Business and Economics (IJBE) have been previewed and authenticated by the Authors before sending for the publication. The Journal, Chief Editor and the editorial board are not entitled or liable to either justify or responsible for inaccurate and misleading data if any. It is the sole responsibility of the Author concerned.