This study investigates the factors influencing students’ academic performance in financial accounting across polytechnics in the northeast Nigeria. The study employed a quantitative approach to analyses from both students and lecturers across these polytechnics in the region. Data for the study was obtained through the issuance of well-structured questionnaires to the target respondents. The study identifies key factors including socio-economic background, teaching methods, student motivation and institutional factors that contributes to students’ academic performance in the subject under consideration. Statistical analysis reveals correlation between these variables provides a valuable insight to the study. In view of the foregoing, the study recommended the adoption of interactive teaching methods by lecturers, the study equally recommended the improvement of learning environment as well as the provision of adequate learning resources