.... Practical implications The findings provide accounting educators with valuable insight into the significance of the outcomes of the first course in accounting, which would, in turn, lead to taking the necessary actions to enhance students' performances in this particular course, leading to improvements...

... empirical investigation. In accounting, accumulated knowledge has regularly been investigated as a potential factor that may affect students’ performance. It is usually measured historically and qualitatively, yet it remains unclear whether, for example, a student with a four-point Accounting GPA based...