2 This study examined the institutional factors influencing academic performance of students in principles of accounting. This was achieved through a review of extent theoretical and empirical literature and analysis of research questions. In order to generate the necessary data for the study, questionnaire designed in 5 point Likert-scale was administered on seventy-one (71) first year students of Accounting/Finance and Economics/Development studies of the Federal University Otuoke during the 2013/2014 academic session. The data generated for the study were analysed using Pearson Product Moment Coefficient of Correlation. Our findings revealed that the institutional factors affecting students’ achievement in principles of accounting in Nigerian universities are class size, entry requirement, access to functional library, semester duration, contact hours, and curriculum contents. It was therefore recommended that - principles of accounting curriculum should be redesigned to meet the specific needs of each programme; principles of accounting should be taught in small class size to enable the instructor have a close contact with the student; clashed programme whereby a twelve-week semester is collapsed into eight weeks or less should be avoided; a minimum of two contact hours should be designated for each class in principles of accounting; knowledge of book-keeping/accounts or commerce at the secondary school level with a minimum pass grade should be part of the requirements f https://ijhem.com/details&cid=2 https://ijhem.com/cdn/article_file/i-1_c-2.pdf Volume 01 Issue 1 1 2014-08-01 2014-10-16 no Institutional factors students performance principles of accounting accounting/fina nce programme economics development studies programme none 6394 7 0 CLETUS .O. AKENBOR Federal University Otuoke EMMANUEL A.L. IBANICHUKA University of Port Harcourt