Tanzania faces a shortage of some 2,300 Certified Public Accountants (CPA), according to the National Board of Accountants and Auditors (NBAA). While there is a demand for some 6,000 certified accountants in the market, only 3,700 are available. There is a high demand for accountants, which owing to the poor examination pass rates is not being met by the indigenous population. It is not known what factors inhibit the young to excel in the undergraduate accounting courses to fill the gap. This gap of knowledge has affected our understanding of what specific factors limit the number of young students joining the profession. This study examines the performance of students' in undergraduate accounting course. It examines the relationship between variables affecting performance and the overall average grade performance. The study should be useful to Lecturers of higher learning institutions, students taking undergraduate accounting courses and professional courses leading Certified Professional Accountants.
