Do demographics moderate the learning in accounting and finance courses?

The effectiveness of technical courses such as accounting and finance depends upon an understanding of endogenous and exogenous variables and their behaviour with the teaching learning process. This paper is focused on analysing the effect of three independent variables (readiness of students, course scheduling and interest of students) upon learning in accounting and finance courses under the moderating influence of three demographic variables (gender, age and background). The research is based on a survey of respondents from three stakeholders (students, faculty and managers) and applies regression based moderation technique for analysis. One of the significant findings of the study is that at a given level of interest of students, male students are marginally better learners than female students.