The impact of secondary school accounting on the performance of financial accounting students: a rural comprehensive university
Ndivhuwo Sirembe · Arthur Reynolds ORCID ↗
International Journal of Business Ecosystem & Strategy · 2026 · Vol. 7 / Issue 6 · 554-561
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Abstract
This study examines the influence of high school accounting instruction on the academic performance of first-year financial accounting students at a rural comprehensive university. In the context of South African higher education, students frequently gain admission to accounting diploma or degree programs without prior secondary school accounting instruction, prompting questions regarding the impact of previous accounting knowledge on university performance. Current research presents inconclusive findings, with certain studies demonstrating no significant association between high school accounting experience and university achievement, whereas others indicate a favourable correlation. Significantly, a research gap exists for rural comprehensive institutions, which cater to a heterogeneous student body and are inadequately represented in existing studies. This study recruited all first-year accounting students at a rural institution to ascertain the correlation between high school accounting education and university performance. The results suggest that past study of accounting in high school does not significantly influence students' success in first-year accounting courses, indicating that high school accounting knowledge does not immediately improve academic results at the university level. Nonetheless, the data indicate that students who excelled in high school accounting are likely to also succeed in their first year of university accounting, implying that high school achievement may be a valuable predictor of university performance, even if it does not directly affect overall outcomes. The study's shortcomings encompass its concentration on a singular rural institution and the omission of second- and third-year students, so constraining the extent and generalisability of the findings. These constraints underscore the necessity for future investigations encompassing multiple institutions, longitudinal monitoring of students' academic advancement, and comprehensive variable analysis to elucidate the intricate factors affecting student success in rural South African higher education, especially within accounting programs.
Keywords: {'name': 'academic performance'}, {'name': 'failure'}, {'name': 'financial accounting'}, {'name': 'first-year students'}, {'name': 'rural comprehensive university'}, {'name': 'South Africa'}
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Ndivhuwo Sirembe
University of the Free State
Arthur Reynolds
University of Venda
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