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- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2009 Emerald Group Publishing Limited. All rights reserved.
- ISSN
- 1022-2529
- DOI
- 10.1108/10222529200900004
- Publisher site
- See Article on Publisher Site
Abstract
This study explores the factors affecting the results obtained by Southern African students in the professional qualification examinations of the Chartered Institute of Management Accountants (CIMA). Thirteen variables were identified and included in a questionnaire sent to CIMA students. It was found that three variables were significantly associated with examination success: age, tuition and study material. Younger candidates, candidates who attended part‐time tuition classes and candidates who used the textbooks published by BPP were more successful. Trends were also detected regarding gender, the number of papers written, and examination attempts: females tended to outperform males, candidates had a smaller chance of passing all the papers they sat if they took on more papers at a time, and first‐time candidates had a higher tendency to pass than repeat candidates. Opportunities for further research are discussed.
Journal
Meditari Accountancy Research – Emerald Publishing
Published: Apr 1, 2009
Keywords: Accounting examinations; Chartered Institute of Management Accountants; Examination success; Management accounting; Professional education; Professional examinations; Southern Africa