International Journal of Social Science and Business (IJSSB)

This paper examines whether class size have any impact on the students’ ability to learn accounting. In addition, this investigation explores whether there is a preference based on gender for a smaller or larger class among male and female students. The data was students from the Caribbean, particularly, Jamaica and the Cayman Islands. In the process of our investigation, we determine whether the higher scores were as a result of the size of the class, and, to explore what role age plays in class size. The results indicated that students prefer small classes, and they seem to get a higher score for their accounting course. In terms of gender, the results indicate that there is little variation in class size preference between male and female students. Two hundred and fifty-nine students participated in the study. Finally, this paper dissects both concepts and determines the extent to which there is a relationship between class size and students’ retention in accounting. The authors conclude that class size is a determinant factor in the provision of top-class accounting retention.