AN EMPIRICAL ASSESSMENT OF THE MEDIATING EFFECT OF STUDENTS’ PERFORMANCE ON THE RELATIONSHIP BETWEEN INSTRUCTOR’S INFLUENCE AND CHOICE OF ACCOUNTING SPECIALIZATION

Abstract

Students’ performance in the initial accounting courses can either act as a gateway into or out of Accounting Specialization. Good performance has been measured by students who were taught well and mastered the basics of accounting. This was expected to heighten their probability of choosing Accounting Specialization contrary to their counterparts who did not performed as well. Decision fact rested solely on the mode of delivery and content mastery by the accounting Instructor. Accounting Instructors were expected to act as students eye openers into the choice of Accounting Specialization. These facts notwithstanding, research showed that initial accounting courses were given to either fresh accounting Instructors from colleges who lacked experience and or those who did not specialize in accounting and therefore did not comprehend the accounting basics such as accounting cycle. The multiplier effect was pointed out in poor performance by most students in initial accounting courses culminating into low uptake of Accounting Specialization. The target population comprised of first year Bachelors of Commerce students from selected 29 Kenyan Universities.. The study employed Wearing Two Hats Theory which employed its variables. A logistic regression model for testing the hypotheses was rejected at 5% level of significance. The findings revealed a positive significant relationship between Instructor’s influence and choice of Accounting specialization and a positive significant mediating effect of students performance on the relationship between Instructor’s influence and choice of accounting specialization. The results of this study can be used to provide better insights for Kenyan Universities to assign more qualified accounting Instructors to handle the basics of accounting. It is expected that: this will make accounting course more interesting to graduates at work place and skills posed by fresh accounting graduates. Further, the study focused on individual Accounting Instructor’s Influence on students’ choice of Accounting Specialisation. This was opposed to other studies that hitherto focused on other aspects of career choices like earnings, job market conditions and career opportunities. Universities recruitment system should undertake a complete overhaul system, whereby more experienced and qualified accounting Instructors should be mandated to handle the initial accounting courses. This will be expected to improve students’ performance in the initial accounting courses, thus attracting more into Accounting Specialisation. This is the study’s core contribution to the body of knowledge in accounting profession. Keywords: Instructor’s Influence, Accounting Specialisation, Students’ Performance, Mediating Effect, Initial Accounting Courses and Accounting Basics