Abstract:

Several studies have indicated that students’ absenteeism from class negatively affects not only their academic performance but also overall teaching quality and motivation. The present study explores the reasons why some students do not attend accounting classes in a business administration department of a Higher Education Institute (HEI) in Greece. A questionnaire exploring possible factors pertaining to teacher instructional approach, course characteristics (difficulty, assessment, content), institute’s organising structure and students’ attitudes was created, using a 7 point Likert scale. The instrument was distributed to 3 different courses involving 2 teachers while the sample consisted of 311 students. Results highlighted as most important factors to be lack of engagement, poor transportation system, emotional issues and students’ work obligations.

This study provides evidence on the importance of tangible and intangible variables that may seriously affect students’ life. These include organisational issues but most notably emotional and engagement issues that have not attracted our attention so far and definitely deserve further exploration.

Keywords:

Accounting courses, absenteeism, higher education, Greece.