摘要：The commitment of academics staffs towards students’ academic performance has been a topic of intense interest during the last decades. Most of the applied research have employed a first order and Rasch model analysis which manifest variables that serve as indicators of the trait level at each time of measurement and validity process of the instrument. This paper examined the issues regarding the multidimensionality of accounting lecturers commitment towards students’ academic performance in Nigeria. A quantitative method analysis was used on the data obtained from the selected Nigerian University in evaluating their commitment to student academic performance. The data was analysed using multiple regression analysis through the application of statistical package for social sciences Version 21.0. Our findings showed that the multidimensionality of commitment are strong determinants of students’ academic performance
