A Multivariate Regression Model of Academic Achievement in Accounting Education: Analyzing the Distinct Roles of Emotional Intelligence and Academic Motivation
Keywords:
Academic achievement, Emotional intelligence, Academic motivation, Multivariate regression model, accounting educationAbstract
The present study aimed to investigate the predictive roles of emotional intelligence, academic motivation, and background variables in the academic achievement of master’s students in accounting and to develop a multivariate regression model explaining the distinct contribution of each factor. This study employed a descriptive-correlational design. The statistical population consisted of all master’s students in accounting at Shahid Bahonar University of Kerman between 2020 and 2024. From a population of 211 students, 134 participants were selected through random sampling. Data were collected using a standardized questionnaire adapted from Byrne and Flood, measuring emotional intelligence, academic motivation, and academic achievement. Content validity was confirmed by experts, and reliability was verified using Cronbach’s alpha coefficient (0.90). Pearson correlation, simple linear regression, and multiple regression analyses were conducted. Statistical assumptions including normality, independence of residuals, and homoscedasticity were also examined and confirmed. The findings revealed a significant positive relationship between emotional intelligence and academic achievement (r=0.186, p<0.05). Academic motivation and expectations demonstrated a stronger positive association with academic achievement (r=0.467, p<0.001). Regression analysis indicated that emotional intelligence alone explained 3.4% of the variance in academic achievement, whereas academic motivation accounted for approximately 21.8% of the variance. The combined background variables explained 23.5% of the variance in students’ academic performance. All regression models were statistically significant, and the required assumptions for model validity were satisfied. The results demonstrated that psychological variables, particularly academic motivation, play a substantial role in accounting students’ academic success. Compared with emotional intelligence, academic motivation showed greater predictive power in explaining academic performance. Therefore, educational interventions focused on enhancing intrinsic motivation, emotional competencies, and psychological support may significantly improve students’ academic outcomes. The proposed regression model provides a practical framework for predicting academic achievement in demanding and specialized disciplines such as accounting.
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