This stream of research contributes to practice as understanding the determinants of students’

academic performance may identify existing students who are at risk of academic failure and minimize
the likelihood of admitting students whose skill sets are not suited to an accountancy degree
programme (Byrne and Flood, 2005; Gammie et al. 2003; Koh and Koh, 1999). Common determinants of
students’ academic performance that have been examined in the extant accounting education literature
include prior academic achievement (Byrne and Flood, 2008; Guney, 2009; Gammie et al. 2003; Koh and
Koh, 1999; Seow et al., 2013), mathematical aptitude (Gist et al., 1996; Guney, 2009; Koh and Koh,
1999), critical thinking (Jenkins, 1998; Springer and Borthick, 2007), age (Guney, 2009; Koh and Koh,
1999; Lane and Porch, 2002), gender (Gracia and Jenkins, 2003; Koh and Koh, 1999), prior knowledge of
accounting (Eskew and Faley, 1988; Gammie et al., 2003; Koh and Koh, 1999) and working experience
(Hartnett et al., 2004; Guney, 2009). The objective of the current study is to highlight another
determinant from the general education literature which may affect students’ academic performance.

The current study aims to examine the impact of extracurricular activities (“ECA”) participation on
students’ academic performance. Extracurricular activities relate to activities that are “external to the
core curriculum” (Shulruf, 2010, pg. 594). Bartkus et al. (2012, pg. 698) defined extracurricular activities
as “academic or nonacademic activities that are conducted under the auspices of the school but occur
outside of normal classroom time and are not part of the curriculum.” Bartkus et al. (2012, pg. 698) also
stated that “extracurricular activities do not involve a grade or academic credit and participation is
optional on the part of the student.” The ECA experience has become an important component of
students’ school life as many students today participate in ECA (Feldman and Matjasko, 2005; 2012).
Many schools invested significant resources on ECA (Bartkus et al., 2012, Shulruf, 2010) and are
expected to provide a wide range of ECA to provide a balanced education (Holland and Andre, 1987;
Shulruf et al., 2008). The impact of ECA participation on students’ development has been widely
examined in the general education literature (Broh, 2002; Feldman and Matjasko, 2005, 2012; Holland
and Andre, 1987; Mahoney et al., 2003; Marsh and Kleitman, 2002; Shulruf, 2010). However, this area of
research has not been examined much by researchers in the accounting education discipline. A search
through six leading accounting education journals1 resulted in limited studies that examine the impact
of ECA participation. Ahadiat and Smith (1994) surveyed various employers of accounting graduates and
reported that ECA participation was an applicant characteristics sought in entry-level accountants. Chia
(2005) also found that the level of students’ ECA participation positively affected the number of initial
job interviews and final job offers. Wooten (1998) found that ECA participation did not influence
students’ effort in an introductory accounting course and their academic performances in the course
were not affected. On the other hand, Christensen et al. (2002) included ECA participation as a control
variable to examine the association between self-efficacy and academic performance and reported
mixed results for the effects of ECA participation on academic performance. Last, Brown-Liburd and
Porco (2011) found that undergraduate accounting students, who have participated in ECA involving
volunteerism or membership in Beta Alpha Psi, demonstrated higher levels of cognitive moral
development. Limited studies on whether ECA participation affects the academic performance of
students in an undergraduate accountancy programme motivate the current study. By examining the
impact of ECA participation, the current study aims to extend the stream of research in the accounting
education literature on determinants of students’ academic performance.
Seow, P. S., & Pan, G. (2014). A literature review of the impact of extracurricular activities participation on
students’ academic performance. Journal of education for business, 89(7), 361-366.
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According to Eccles (2003), children and adolescents in the United States spend more than half of their
waking hours in leisure activities. Along with interest in how leisure time is being spent, researchers are
wondering why there are high levels of disinterest, underachievement, disengagement, and increased
amount of time teens spend unsupervised by adults. Participation in activities has been linked to social
and academic success, yet over-participation may be too stressful for young adults as it may consume
too much of their free time. There are pros and cons to both sides of the activity participation
discussion.

Fredricks and Eccles (2006) found that activity participation can be linked to positive academic
outcomes, including improved grades, test scores, more school engagement, and increased educational
aspirations. While on the other hand, Eccles and Barber (1999) have noted possible negative
consequences of some types of extracurricular activities. If a coach is degrading to the team, members
of the club exclude others, or just over involvement every spare minute scheduled in multiple activities,
students may find there are negative consequences for participation. Either way, it is important to know
why students should get involved in positive activities and how to avoid the negative impact of over-
participation. Along with understanding the benefits of being involved in extra-curricular activities,
students and parents may wish to consider how tobalato balance-mics and activities to have a positive
impact on adolescents. Also, is participation in extracurricular activities a predictor of what will be
accomplished after high school?

According to Gardner, Roth and Brooks-Gunn (2008), participation in organized activities during high
school is positively associated with educational, civic, and to some to, occupational success in young
adulthood. Morrissey (2005) stated that there is an established link between adolescents'
extracurricular activities and educational attainment as adults in occupational choice and income.
Morrissey also noted a reduction in delinquency and less engagement in risky behaviors. These factors
explain why students should balance their lives with academics and act and activities participating in
these well-rounded activities may impact their success in the future.

Out-of-school (OTS) time can be critical for the development of competencies that will carry into
adulthood (Little 2005). Yet, if students do not participate, they may not reap the benefits that
extracurricular activities or out-of-school programs offer. The study by Gardner, Roth, and Brooks-Gunn
(2008) also indicated that it is important to look at the intensity and level of involvement the student
has with the activity. The level of participation may make a difference in how much a student is affected
by being involved.

For example, longer periods of participation facilitate the kind of positive interpersonal relationships
that are thought to encourage positive youth development. A cycle of greater participation will continue
if students, parents, and the community as a whole can see the benefits from the programs in which the
students are participating. However, fi the student has little or no free time to do homework, the
activities may be too time-intensive for positive benefits in the classroom.
Wilson, N. (2009). Impact of extracurricular activities on students.
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