Accounting teaching quality and academic performance in financial accounting. role of students’ interest and commitment in Ghanaian public universities

Abstract

In the last twenty years, increasing attention has been directed toward enhancing the quality of university education, with a particular emphasis on student academic performance. This focus plays a key role in shaping admission strategies and refining instructional approaches. This research aims to explore the connection between the quality of Accounting teaching and the academic performance of undergraduate Financial Accounting students, while also considering the possible mediating influence of student interest in Accounting and the moderating role of student commitment within public universities in Ghana. The study is guided by Effective Teaching theory, Student Interest theory and Self-Determination theory. The study employed Path analysis with (SEM) in Amos (v.23) using questionnaire-based data from undergraduate Financial Accounting students. The results revealed that Accounting teaching reliability and responsiveness significantly positively impact students’ performance in Financial Accounting. The impact of Accounting teaching assurance, empathy, and tangibles on students’ performance in Financial Accounting was found to be positive, though not statistically significant. Additionally, the findings indicated that student interest in Accounting serves as a mediator in the relationship between the quality of Accounting teaching and student performance in Financial Accounting. Furthermore, student commitment to Accounting demonstrated a statistically significant direct positive influence on performance in the subject. These results align with the theoretical framework adopted in the study and offer valuable insights for policymakers and professional organisations in Accounting education.