Relationship Between Accounting Students’ Level Of Professional Competence Development And Academic Performance: Moderating Role Of Gender

Abstract

Graduates who are professionally competent in a particular field of specialization are in high demand due to advancements in the economic market. The study assessed the relationship between accounting students’ level of professional competence development and academic performance and the moderating role of gender. A descriptive, cross-sectional survey design was used. A simple random technique helped to select 122 students in total. These students were level 400 bachelor of education (accounting) students. In the study, both primary and secondary data were used. The primary data came from surveys on a 5-point Likert scale, while the secondary data came from the university's academic records. The tools utilised to evaluate the data included mean, standard deviation, independent sample t-test, and PLS-SEM. The study found that students had significant development in technical competence and professional skills. Also, there was no significant relationship between accounting students’ level of professional competence development and academic performance, with gender not moderating this insignificant relationship. There was a significant relationship between accounting students’ level of technical competence and professional skills. Then there was no significant difference between the gender of students and professional competence development. It was recommended that the Department of Business and Social Sciences Education within the University of Cape Coast should continue to prioritise and enhance the technical accounting curriculum and also collaborate with the student leadership (SRC) to expand their offerings of professional development workshops and networking events. This will help in the continuous development of students’ professional competence.