Factors associated with success in first-year accounting after the implementation of the National Senior Certificate

Abstract

Questions have been raised as to whether the National Senior Certificate curriculum, awarded for the first time in 2008, adequately equips learners to achieve academic success at university. This article aims to identify factors associated with success in accounting at university after the implementation of the National Senior Certificate. Differences between students who failed and those who passed Accounting 1 in 2009 are explored in terms of their exposure to, and performance in accounting and mathematics at school level as well as differences in their perceptions of critical skills acquired in the National Senior Certificate. The findings of this study create a platform for continued debate on admission requirements and the importance of specific skills required for success in accounting studies at university.