%0 Journal Article %T Motives, Expectations, Preparedness and Academic Performance: a Study of Students of Accounting at a Spanish University %A Jos谷 L. Arquero %A Marann Byrne %A B芍rbara Flood %A Jos谷 Mar赤a Gonz芍lez %J Revista de Contabilidad : Spanish Accounting Review %D 2009 %I Elsevier %X Understanding the motives, expectations and preparedness of students is important for accounting educators, as they seek to develop learning environments that promote high quality learning outcomes. This paper examines these factors with a sample of entry level students on a Business and Management degree at a Spanish university. The study also explores the influence of these antecedent variables on academic performance in the first accounting module. The data were collected using a Spanish version of the MEPU questionnaire, which was developed by Byrne and Flood (2005 and 2007). The analysis revealed that students are motivated by a combination of intrinsic and vocationally-oriented factors and feel well prepared for higher education. Interest in accounting, experience of the subject at school, academic self-confidence and university access scores were all significantly correlated with performance. Some interesting gender differences were identified and variation among regular and repeating students was also examined.La comprensi車n de los motivaciones, expectativas y preparaci車n de los estudiantes es un aspecto de gran relevancia para el profesorado de contabilidad, en la medida en que es un conocimiento clave para lograr entornos de aprendizaje que promuevan resultados de aprendizaje de calidad. Este trabajo estudia estos factores en una muestra de estudiantes de nuevo ingreso de la Licenciatura en ADE. Como segunda cuesti車n, aborda la relaci車n entre estas variables antecedentes y el rendimiento acad谷mico en contabilidad. El instrumento usado es la adaptaci車n al espa ol de cuestionario MEPU (Byrne y Flood (2006 y 2007). Los resultados indican que los estudiantes est芍n motivados por una combinaci車n de motivos intr赤nsecos y vocacionales y presentan un nivel alto de confianza en cuanto a su preparaci車n para la educaci車n superior. El inter谷s en el 芍rea contable, la experiencia previa con las materias de contabilidad en secundaria la auto-confianza acad谷mica y las medidas de rendimiento previo (nota de acceso) son variables significativamente correlacionadas con el rendimiento acad谷mico en contabilidad. Los resultados indican, asimismo, que existen diferencias significativas asociadas al sexo y entre alumnos de nuevo ingreso y alumnos repetidores. %K Accounting education %K academic performance %K motives %K expectations and preparedness %K Spanish higher education. %U http://www.rc-sar.es/verPdf.php?articleId=195