Exploring the influence of students’ Matric Accounting knowledge on the successful completion of a BCom Accounting mainstream degree: A comparative study at a university in the Western Cape

Abstract

Studies conducted nationally found that students with Matric Accounting knowledge performed significantly better than students without it in university-level Accounting modules (Baard, Steenkamp, and Kidd 2010; Papageorgiou 2017; Steenkamp, Baard, and Frick 2009). However, the reality at South African universities is that Accounting as a school subject is not always a requirement to pursue BCom Accounting studies. This situation means that at certain universities, Accounting as a school subject is not taken into consideration for this degree, while this is the case at some universities. This study focuses on two cohorts of students enrolled for the mainstream programme in 2017‒2019 at a South African university.