Abstract
The study aims to identify main factors that influence academic performance of firstyearaccounting students at UniversitiTenagaNasional. Demographic factors, motivation factors and learning styles were investigated as factors contributing to the differences in students’ academic performance. 170 students returned completed questionnaire. Spearman Correlation Analysis method was used to show the relationship between the three factors with the students’ academic performances. Results showed that there is a significant relationship between motivation factors such as intrinsic motivation, extrinsic motivation as well as self-efficacy towards the students’ academic performance. This study also found that associated students’ academic achievement is directly influenced by learning styles. However, the results also indicated that there is no significant related between gender and students’ prior academic knowledge/background. This study contribute to the knowledge storage of accounting education where the research provide adequate evidence to the lecturers and students itself in adapting responsibly on factors relations discussed in this study.