Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The effect of cognitive ability on the educational success of accounting students

Document Type : Original Article

Authors
1 Associate Professor, Member of the Faculty of Accounting, Islamic Azad University, Yazd Branch, Yazd,
2 Master's student, accounting, Imam Javad Institute of Higher Education, Yazd
3 Imam Javad Institute of Higher Education (AS)
Abstract
The purpose of this research is to investigate the effect of cognitive ability and numerical skills on the educational success of accounting students in Yazd city in the academic year 1401-1402; Therefore, the research method is correlation type and the statistical population includes all accounting students in Yazd city, 360 people were selected as a sample using the Cochran sampling method, the required data were collected based on two standard questionnaires of cognitive ability and numerical skills, data analysis It was done using plss software. Findings show; There is a positive and significant relationship between the cognitive ability and the educational success of accounting students, therefore, by confirming the above relationships, it is suggested that basic education in these two categories from early childhood and in all educational stages should be considered by experts and planners, as well as the guardians of the accounting field. Universities and professions should pay attention to this achievement.
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