Identification of Factors Affecting on Accounting Student's Achievements in Advanced Accounting Course

The main goal of this research is to indentify factors affecting on the success of accounting students (undergraduates) in the advanced accounting course. for this purpose, it evaluates the effects of factors such as gender, diploma educational field, college entrance examination score, mean score of accounting principles, mean score of intermediate accounting and mean score of mathematics courses and independent variables on the student’s achievements in the advanced accounting course. this research analyze, relationship between independent and dependent variables by forming six hypotheses and based on data about students who had begun their education in accounting field at Azad Islamic university-Neishabour during 2003-2007(Lunar hegira). The results of studies according to statistical tests, Pearson correlation coefficient, simple linear regression analysis, variance analysis and T-Test have shown that: There is a significant relationship between student’s scores of college entrance examination, accounting principles courses, intermediate accounting and mathematic and their achievements in learning advanced accounting subjects 1 and 2. In other words, better learning and more attempting can effect directly on students success in understanding of subjects of advanced accounting courses. Results of research have intermediate accounting, and mathematics, course play a role as predicator of achievement in advanced accounting course. There was found no significant relationship between student’s scores in advancedaccounting course whose diploma educational field has been (the) humanities, experimentalsciences or technical sciences. In other words, gender and education field may not affect on students achievement in learning of advanced accounting subjects. Results of research imply that these two factors can not be a significant predicator of performance in advanced accounting course.