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The introductory accounting course is mostly covered at undergraduate level as one of the core courses in many business degree programmes for both public and private institution in Malaysia. This research came to the attention of the researcher due to the student’s poor performance, repeats and pre-conceive accounting as difficult and unattainable. The aim of this paper is to examine the perception of non-accounting students in introductory accounting course among private institution. A study was carried out covering 244 students from 8 different private institution in Sabah. The study focused mainly on aspects of program structure, assessment and external factor. Our preliminary descriptive findings suggest that the criteria of program structure have no effect towards their perception of introductory accounting course. Meanwhile for the assessment factor, time allocated during final examination, assessment which need to be matched with the course outcome and marks allocated address no impacts against their perceived perceptions. Yet, a small number of students strongly agree with the statement that the language/terms used in the questions are not understandable, the format of exam question do not consistent with the past year exam and exam questions are not clearly structured. External factors of family, facilities, transportation and relationship problems revealed no importance. The non-accounting student perceived these external factors to be insignificant in influencing their decision whether accounting course is acceptable or not in their learning environment. However, a big number of students perceived financial problems to be an important factor. Finally, results revealed that students are generally still in favour with the assessment and program structure of introductory accounting course.

Tourism industry is one of the major growing industries in Malaysia. Sabah, a state in Malaysia, recorded a total of 941,765 international tourists and 1,933,996 local tourists in 2012. Malaysia, just like other countries, is affected by climate change and this, in turn, could affect the travelling decisions made by the tourists. Indicators of climate change such as temperature, geographical location and rainfall are some of the major potential threats to travelling and places of attractions. Research methods used in previous studies include survey, simulation, statistical model, empirical evidence, interview and focus group. This study employed three methods, content analysis, Delphi technique and survey through questionnaires to gain a better understanding on climate change, tourists’ perception on climate change and the impact on their decision making. By using these three methods, this study attempts to identify the dimensions of climate change, to examine the link between these dimensions and perception, and the impact of climate change on tourists’ decision to visit Sabah.

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