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The purpose of this research was to study the factors influencing Business Mathematics learning achievement of accounting students at Bangkok University. The samples in this study consisted of 170 undergraduate freshmen selected from School of Accounting, Bangkok University, who enrolled in the Business Mathematics course in the first semester, academic year 2012. This research was studied 4 factors, these were the grade point average, the study program in high school, the knowledge of fundamental mathematics and the student’s attitude towards Mathematics. The analysis of causal model was done by AMOS program. The model was found in accordance with an empirical data with Chi-Square = 1.666, df = 1, p = 0.197, GFI = 0.996, AGFI = 0.941 and RMSEA = 0.063. The findings indicated that the direct effect of the knowledge of fundamental mathematics influenced the Business Mathematics learning achievement most at 0.591, followed by the grade point average at 0.281, and the study program in high school at 0.151 while the student’s attitude towards Mathematics has the minimal influenced at 0.109.
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