Exploring the factors influencing the relationship between lecture attendance and academic performance in management accounting

الملخص EN

Lectures are often unpopular with students.

especially those in advanced years of study, who demonstrate their feeling by not attending them.

This paper aims at understanding the role of active learning activities within the lecture (the use of MS Excel and formative assignments) in encouraging students to attend lectures to benefit from participation in these activities in improving their academic performance.

It explores some factors that might intlueiice the relationship between lecture attendance and academic performance using the data ol' 185 third >ear students stud\ing the Advanced Management Accounting Module at a UK.

uni\er>it>.

It e.xamines the role of seminar attendance, gender, module prerequisites, participation in formative assignments and assignment queries as moderating variables in the relationship between lecture attendance and academic performance in the .\d-vanced Management Accounting Module.

Moderated Regression Analysis is used to analyse the empirical data.

The findings indicated that the hvpothesized relationships between lecture attendance.

the moderating variables (seminar attendance, gender, course prerequisites.

participation in formative assignments and assignment queries) and academic performance have changed.

It w'as found that student performance in AC202 (Management Accounting 1) as a course prerequisite was the onK moderating variable, seminar attendance was an antecedent variable, participation in formative assignments was an extraneous variable and gender, assign-nment queries and AC212 (Management .Accounting 11) student performance (another course prerequisite) were sim-pl\ other independent variables.

Thus female students with high scores in AC202 and AC212 who attend lectures and participate in formative assignments arc expected to outpeiibrm male students with similar characteristics in the .Advanced Management .Accounting Module.