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The Effects of Employment on Academic Performance of
Australian Accounting Students

Dr Anura De Zoysa
School of Accounting and Finance University of Wollongong
Wollongong, NSW 2500
Australia
Tel: 61 2 42215382
Fax: 61 2 42214297
E-mail: anura@uow.edu.au

And

Dr Kathy Rudkin
School of Accounting and Finance
University of Wollongong
Wollongong, NSW 2500
Australia
Tel: 61 2 42213148
Fax: 61 2 42214297
E-mail: krudkin@uow.edu.au

The Effects of Employment on Academic Performance of
Australian Accounting Students

ABSTRACT
This study examines factors that impact students engaged in paid employment while studying in a tertiary accounting program in a regional Australian university. It examines the differences in experience of domestic and international students. No direct significant relationship was found between paid employment and academic performance for the overall study sample. There was a positive relationship found between paid employment and academic performance with respect to domestic students. However, in the case of international students a negative relationship between paid employment and academic performance was observed. A significant positive relationship between a shift work pattern of paid employment and academic performance was found.

The Effects of Employment on Academic Performance of
Australian Accounting Students

1. Introduction
This study makes a contribution to the literature identifying and examining the factors that impact student performance in tertiary accounting programs. Much of this existing literature is located within the United Kingdom and North American institutions. Documented factors in these studies include the impact of gender, prior knowledge of accounting, academic aptitude, mathematical background, previous working experience, age, class

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