There is restricted research on the variables that influence student’s ability to perform well in Cost and Management Accounting 1 (CMA1) in Zimbabwe's Polytechnics. This study aims to find out the reasons that affect Cost and Management Students’ performance at Harare Polytechnic in Zimbabwe. Using Pearson correlation and standard multiple regression analysis on a sample of 134 business studies students, this paper’s goal is to focus on the factors that influence achievement in CMA1 at Harare polytechnic in the 2014 academic period. Factors examined were prior academic achievement, prior accounting knowledge, student mathematical ability, student’s age and student’s gend
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