Determinants of accounting students' performance at national examinations in private and government training institutions in Uasin Gishu district, Kenya

Abstract

The training of accountants is very vital in the process of national development. This is because of the role accountants' play in monitoring and managing the financial resources of organizations. In Kenya accountants are trained either in Government or Private training institutions, notwithstanding the fact that there are those who study privately. Thus there is great expectation from the public on the certification of accountants and how they do their job. Although there are various levels of training accounts for one to be fully qualified one has to start at least at KATCI, the basis of the study. It is against this background that this study purposely sought to establish what determines accounting students' performance at national examinations at KATC.The problem of the study was that there exist differential performances by students who pursue their studies either in government or private training institutions. The basic objective of the study was to establish the effect of the variables identified for the study on students' performance and also to identify what creates differential performance in government and private training institutions, as well as to make recommendations of improving students' performance at national examinations. Data was collected use of questionnaires since the study design used was the survey method. Random sampling was employed to generate a sizeable sample to be used in the study. The subjects included Lecturers and students. Descriptive statistics were used to analyze the data. The findings were presented using frequency tables and percentages. The results indicated that training institutions need to improve teaching and learning facilities and other related issues in order to improve students' performance in KATel. Government institutions were most affected. Other conclusions and recommendations, including suggestions for further research were made on the basis of these findings.