MATHEMATICS SKILLS AS A PREDICTOR OF STUDENTS PERFORMANCE IN FIRST YEAR ACCOUNTING COURSES

Abstract

This study examines the extent to which proficiency in mathematics can predict the performance of university students in introductory accounting courses. This study adopted the correlational type of descriptive survey research design. The population of the study consists of students in the management and social sciences from three universities in Delta State, Nigeria. The sample of the study consists of 342 students, representing the total student population taking introductory accounting courses in the first year. Data for the study was obtained from math pre-test and students’ scores from semester examinations. Data was analyzed through the analysis of covariance (ANCOVA). The study finds that math skills have a positive relationship with students’ accounting grade. The study further discovers that students’ performance in accounting can be used to predict their overall GPA. The study also reveals no significant difference in accounting grade in terms of gender and majoring in accounting and therefore concludes that mathematics skills facilitate students’ understanding and professional success in accounting.