FACTORS AFFECTING STUDENTS’ ACADEMIC PERFORMANCE IN FINANCIAL REPORTING COURSE USING FRAMEWORK-BASED TEACHING APPROACH

Students’ performance (academic achievement) is fundamental in producing quality graduates. Many empirical studies are conducted to investigate factors affecting university students’ performance. The focus of this study is to measure the relationship between students and lecturers interaction, lecturers’ characteristics and lecturers’ knowledge and performance in financial reporting course using Framework-based Teaching Approach. The present study prefers a survey method. Questionnaires are used as an instrument in this study and are distributed to students taking Advanced Financial Accounting and Reporting 1 (FAR610) during semester March-July 2017 at Faculty of Accountancy, Universiti Teknologi Mara Puncak Alam, Malaysia. Data were randomly selected dan analyzed using Statistical Package for Social Science (SPSS). Based on the response from 91 students, the results show that only lecturers’ knowledge is positive and significantly related to financial reporting performance. The students and lecturers interaction and lecturers’ characteristics do not relate to the students’ performance in financial reporting course. The result could facilitate lecturers to understand and find new ways that may be applied at the beginning of the course to improve students’ performance.

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