Predicting Student Performance in Accounting Classes

Abstract This article reports the results of a four-semester (2-year) study whose goal was to develop predictive models of student success in intermediate accounting. Regression and discriminant analysis were employed with several independent variables. The results suggest that an internally generated diagnostic examination score and overall grade point average are most closely related to the course grade in the first semester intermediate accounting class. The results reported here suggest that accounting departments can be fairly successful in identifying those students who are most likely to succeed in intermediate accounting.