231 www.hrmars.com/journals Factors Affecting the Academic Improvement of

The present study intends to explore the relationship between background variables and academic performance of the students. This study is a field study in which all M.A graduate students of accounting are involved in the study and the sample consists of 134 individuals who have at least passed one semester of the education. The prior educational achievement (the average grade of bachelor period), previous knowledge (the relationship of bachelor major with the higher education in M.A course), incentive and expectation of the students from the major selection are considered as the background variables of the study. Academic performance is measured by the average marks of the previous semesters and the total average marks. The required data is collected from the international standard questionnaire. The finding