ACCOUNTING STUDENTS’ PERFORMANCE IN DISTANCE EDUCATION: A STUDY FOCUSED ON SOCIODEMOGRAPHIC FACTORS

Nasu, Vitor Hideo

doi:10.4301/S1807-1775202017007

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Article • JISTEM J.Inf.Syst. Technol. Manag. 17 • 2020 • https://doi.org/10.4301/S1807-1775202017007 copy

ACCOUNTING STUDENTS’ PERFORMANCE IN DISTANCE EDUCATION: A STUDY FOCUSED ON SOCIODEMOGRAPHIC FACTORS

Authorship SCIMAGO INSTITUTIONS RANKINGS

ABSTRACT

This study aimed to investigate the relationship between accounting students’ performance and sociodemographic variables (namely gender, employment, marital status, and ethnicity) in distance education. I collected data from the 2015 National Exam of Students’ Performance, obtaining a final sample of 11,707 observations. Results indicated that male students outperformed female ones. Also, worker students have better performance than their colleagues. Married students obtained better performance than their single colleagues, but no relevant difference was found in comparison to other (divorced, widowed, etc.) students. Regarding ethnicity, white students outperformed other students (black, brown, and others).

Keywords:
Distance education; Academic performance; Accounting education; Sociodemographic factors

Procedures	# of obs	% (1)	% (2)
Total number of students (face-to-face education and distance education)	65,483		100.0%
(-) Face-to-face education students	(50,948)		77.8%
= Population of the study	14,535	100.0%	22.2%
(-) Missing values in performance variables (GF, SC, FP)	(2,517)	(17.3%)	3.8%
= Subtotal	12,018	82.7%	18.4%
(-) Invalid performances and measurement error in the ENADE’s database	(311)	(2.1%)	0.5%
= Final sample	11,707	80.5%	17.9%

Students’ information	Frequency	%
Age (AGE) - mean and standard deviation	32.93	8.35
Gender (GEN)	11,707	100.0%
Male	4,490	38.4%
Female	7,217	61.6%
Marital Status (MST) ^b	11,611	100.0%
Single	4,466	38.5%
Married	5,714	49.2%
Other	1,431	12.3%
Ethnicity (ETN) ^b	11,611	100.0%
White	6,197	53.4%
Black	773	6.7%
Brown	4,357	37.5%
Other (indigenous and oriental descendants)	284	2.4%
Family income, per month (INC) ^b	11,611	100.0%
0-3 minimum wages^a	5,172	44.5%
3-6 minimum wages^a	4,244	36.6%
6+ minimum wages^a	2,195	18.9%
Job (JOB) ²	11,611	100.0%
Job	10,418	89.7%
No Job	1,193	10.3%

Performance	N	Mean	SD	Median	Max
GFP	11,707	49.8	15.56	50.1	96.8
SCP	11,707	32.0	13.56	30.5	96.5
FP	11,707	36.5	12.22	35.3	86.4

Performance	Male (N = 4,490)		Female (N = 7,217)		t	p (two-tailed)
Performance	Mean	SD	Mean	SD	t	p (two-tailed)
GFP	50.8	16.3	49.1	15.1	-5.6	0.00
SCP	34.6	14.9	30.4	12.4	-15.9	0.00
FP	38.7	13.4	35.1	11.2	-15.0	0.00

Performance	Job (N = 10,418)		No Job (N = 1,193)		t	p (one-tailed)
Performance	Mean	SD	Mean	SD	t	p (one-tailed)
GFP	49.9	15.6	48.8	14.8	-2.5	0.01
SCP	32.3	13.7	30.3	12.5	-5.1	0.00
FP	36.7	12.3	34.9	11.1	-5.1	0.00

Performance	Homogeneity of variance	Which test	F	prob F	Post-hoc test
GFP	Yes	ANOVA	11.94	0.00	Bonferroni
SCP	Yes	ANOVA	45.23	0.00	Bonferroni
FP	No	Welch's ANOVA	45.19	0.00	Games-Howell
GFP	N	Mean	SD	Single	Married
Other	1,431	50.55	15.47	1.63***	0.24
Single	4,466	48.92	15.44		1.39***
Married	5,714	50.31	15.59
SCP	N	Mean	SD	Single	Married
Other	1,431	32.71	13.54	2.16***	0.35
Single	4,466	30.55	13.27		2.51***
Married	5,714	33.06	13.56
FP	N	Mean	SD	Single	Married
Other	1,431	37.18	12.27	2.03***	0.20
Single	4,466	35.16	11.97		2.23***
Married	5,714	37.39	12.31

Performance	Homogeneity of variance		Which test	F	prob F	Post-hoc test
GFP	Yes		ANOVA	9.51	0,00	Bonferroni
SCP	No		Welch's ANOVA	38.70	0,00	Games-Howell
FP	No		Welch's ANOVA	37.32	0,00	Games-Howell
GFP	N	Mean	SD	White	Black	Brown
Other	284	49.54	15.97	0.95	0.29	0.69
White	6,197	50.49	15.58		0.66	1.64***
Black	773	49.83	15.75			0.98
Brown	4,357	48.85	15.35
SCP	N	Mean	SD	White	Black	Brown
Other	284	31.01	13.74	2.29***	0.65	0.38
White	6,197	33.30	13.92		2.94***	2.67***
Black	773	30.36	12.73			0.28
Brown	4,357	30.64	13.00
FP	N	Mean	SD	White	Black	Brown
Other	284	35.66	12.33	1.96***	0.42	0.45
White	6,197	37.61	12.53		2.37***	2.41***
Black	773	35.24	11.56			0,04
Brown	4,357	35.20	11.72

Chi-squared	GEN	MST	ETN	JOB
FP2	176.19***	73.40***	96.93***	14.67***
GEN		50.33***	36.32***	153.39***
MST			16.00**	3.09
ETN				22.75***

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[1] Address for correspondence: Vitor Hideo Nasu, Universidade de São Paulo, São Paulo, SP, Brazil. Email: vnasu@usp.br