The purpose of this study was to perform an empirical investigation of the influence of
select factors on the academic performance of students studying Principles of Financial
Accounting (II). This study attempts to fill some of the gaps in the existing local and regional
accounting education literature and to provide comparative evidence for the harmonization
of international accounting education. A stepwise regression model using a sample of 205
students from the College of Business Studies, one of the tributaries of accounting education
in Kuwait, was used to test the study’s hypotheses. The results indicate that the influences of
the selected factors are diverse in their effects on student performance. The prerequisite grade
had the most significant influence on student performance, followed by student GPA, time-lag
(the time elapsed between studying the two parts of Principles of Financial Accounting), and
finally college experience. Student gender, age, and major showed no significant influence on
student performance. The study concludes by considering the implications of these findings
for the administration of the College of Business Studies and similar institutions, and suggests
avenues for future research
