Proceedings of 9th Asia-Pacific Business Research Conference

Proceedings of 9th Asia-Pacific Business Research Conference
5 - 6 November 2015, Bayview Hotel, Singapore, ISBN: 978-1-922069-87-0
Does Lecture Attendance Effect Accounting Students'
Performance in Cost Accounting?
Khalid A. Alanzi
The purpose of this study was to expose and assess the influence of lecture
attendance (absenteeism) on academic performance of accounting students
studying Cost Accounting. Due to the deficiency and the inconclusive findings
of prior studies, this study contributed remarkably to the existing body of
research. Correlation and linear regression (OLS) analyses using a sample of
232 students from the College of Business Studies, one of the tributaries of
accounting education in Kuwait, during 2013/2014 and 2014/2015 academic
years were used to test the study's hypotheses. The results indicated that there
was a statistically significant negative relationship between absenteeism and
students' performance, which explained the influence of absenteeism on
accounting students' performance. The study concludes by considering the
implications of these findings on the administration of the College of Business
Studies and similar educational institutions, and suggests avenues for future
research by expanding absenteeism researches in other accounting subjects
and in different educational environments.
JEL Code: M41
Keywords: Accounting, Accounting Education, Cost Accounting, Students'
Performance, Lecture Attendance, Absenteeism.
Dr. Khalid A. Alanzi, Associate Professor of Accounting – The College of Business Studies, The
Public Authority for Applied Education and Training, Aardhiy – 92400 – Kuwait,
Email: [email protected], [email protected]