Proceedings

Table 1. Students’ Academic Performance Analysis (continued)
Values Percentage Cases
Clusters
Bloom Comp.
Correlations Min Max Mean Std. Min Max Mean Std. No.
Panel G
Negative Pearson 0.035 29
Attitude Spearman 0.044 29
for
SAFG 0.250 6.875 2.965 1.475 29
Accounting
Specialization SSAG 4.000 10.000 6.931 1.412 29
Comprehension 0.000 1.725 0.527 0.519 0.00 0.37 0.15 0.118 29
Application 0.250 1.950 0.793 0.488 0.11 1.00 0.29 0.174 29
Analysis 0.000 2.000 0.822 0.593 0.00 0.67 0.26 0.176 29
Synthesis 0.000 1.525 0.704 0.479 0.00 0.56 0.24 0.165 29
Evaluation 0.000 0.500 0.117 0.158 0.00 0.27 0.04 0.068 29
Positive Pearson 0.599** 287
Attitude Spearman 0.614** 287
for
Accounting
SAFG 0.250 9.450 5.133 2.168 287
Specialization SSAG 2.000 10.000 7.543 1.28 287
Comprehension 0.000 2.250 1.141 0.673 0.00 0.63 0.21 0.108 287
Application 0.000 2.250 1.313 0.626 0.00 1.00 0.26 0.115 287
Analysis 0.000 2.250 1.355 0.681 0.00 0.75 0.25 0.106 287
Synthesis 0.000 2.250 1.135 0.575 0.00 1.00 0.22 0.123 287
Evaluation 0.000 1.000 0.188 0.206 0.00 0.32 0.03 0.040 287
Notes: Panel G considers students’ grouping into two categories based on their satisfaction degree related to the
accounting specialization they are part of;
SSAG - Students’ Self-Acknowledged Grade, SAFG - Students’ Assessed Final Grade;
** Correlation is significant at the 0.01 level (2-tailed)
Another aspect that was analyzed through one of our questionnaire’s components is
weather students already have some previous working experience in the field of
accounting. Two sub-clusters have therefore been created, the first comprising
students with previous working experience in the field of accounting. This time results
show a major unbalance, the number of students having no previous working
experience in the field of accounting being significantly higher. Considering the same
topic of accounting practice, students were also asked weather they intend to develop
a career in the field of accounting after graduating. This time almost 90% of our
respondents declared they have this intention for their future development.
The following two clusters refer to students’ attitude towards the accounting
specialization to which they currently belong. The first cluster looks at how students
became part of the accounting specialization and separates those students who became
accounting students as a result of their own wishing, as opposed to those who were
determined by their close company or even “victims” of the faculty distribution
process. We can notice that 257 students out of the total 316, meaning 83.44% of
them declared to have chosen the accounting specialization based on their own
wishing. Our last cluster looks at students’ satisfaction related to the accounting
specialization at the moment of the questionnaire’s implementation. Results show that
those declaring to be unsatisfied with the accounting specialization they currently
belong to only represent 9.71%. This value is lower than that representing students
who did not initially wish to become accounting students (16.56%), pointing that
some of the students have come to be satisfied with the accounting specialization even
~ 873 ~