Student attendance in an accounting module – reasons for non-attendance and the effect on academic performance at a Scottish University

This paper aims to focus on two aspects of student attendance, an area that has received little attention in the higher education literature, namely the reasons why some students do not attend classes, and the issue of whether attendance improves academic performance. The paper begins by reviewing a number of reasons for non-attendance, including issues relating to financial hardship and term-time employment. The paper questions whether student attendance impacts upon academic performance and reports the results of a study into aspects of attendance on an accounting module at a Scottish university. The paper concludes that, in today's higher education environment, it is to be expected that considerable numbers of students will be absent for a variety of reasons that vary in their worthiness. Students' participation in part-time employment was the most frequently cited reason for non-attendance. Some aspects of the students' academic work may affect attendance, such as the timing of classes and coursework assignments. A clear positive relationship between attendance at classes and subsequent academic performance was evident.