Data mining: will first-year results predict the likelihood of completing subsequent units in accounting programs?

IF 2.3 Q2 BUSINESS, FINANCE

Accounting Education Pub Date : 2022-05-13 DOI:10.1080/09639284.2022.2075707

Seedwell T. M. Sithole, Guang Ran, Paul A. De Lange, M. Tharapos, B. O'Connell, Nicola J. Beatson

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引用次数: 1

Abstract

ABSTRACT This study introduces data mining methods to accounting education scholarship to explore the relationship between accounting students’ current academic performance (grades), demographic information, pre-university entrance scores and predicted academic performance. It adopts a C4.5 classification algorithm based on decision-tree analysis to examine 640 accounting students enrolled in an undergraduate accounting program at an Australian university. A significant contribution of this study is improved prediction of academic performance and identification of characteristics of students deemed to be at risk. By partitioning students into sub-groups based on tertiary entrance scores and employing clustering of study units, this study facilitates a more nuanced understanding of predictor attributes. Key findings were the dominance of a cluster of second year units in predicting students’ later academic performance; that gender did not influence performance; and that performance in first year at university, rather than secondary school grades, was the most important predictor of subsequent academic performance.

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数据挖掘:第一年的成绩能否预测完成后续会计课程单元的可能性?

摘要本研究将数据挖掘方法引入会计教育奖学金，探讨会计专业学生的当前学习成绩(成绩)、人口统计信息、大学入学前成绩与预测学习成绩之间的关系。采用基于决策树分析的C4.5分类算法，对澳大利亚某大学会计学本科专业的640名会计专业学生进行了调查。本研究的一个重要贡献是改进了对学业成绩的预测和对被认为有风险的学生特征的识别。通过根据大学入学分数将学生划分为子组，并采用学习单元聚类，本研究有助于对预测因子属性进行更细致的理解。主要发现是:二年级的一组单元在预测学生以后的学业表现方面占主导地位;性别对表现没有影响;大学第一年的表现，而不是中学的成绩，是预测学生以后学业表现的最重要因素。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Education BUSINESS, FINANCE-

CiteScore

8.00

自引率

21.90%

发文量

期刊介绍： Now included in the Emerging Sources Citation Index (ESCI)! Accounting Education is a peer-reviewed international journal devoted to publishing research-based papers on key aspects of accounting education and training of relevance to practitioners, academics, trainers, students and professional bodies, particularly papers dealing with the effectiveness of accounting education or training. It acts as a forum for the exchange of ideas, experiences, opinions and research results relating to the preparation of students for careers in all walks of life for which accounting knowledge and understanding is relevant. In particular, for those whose present or future careers are in any of the following: business (for-profit and not-for-profit), public accounting, managerial accounting, financial management, corporate accounting, controllership, treasury management, financial analysis, internal auditing, and accounting in government and other non-commercial organizations, as well as continuing professional development on the part of accounting practitioners.