Basic Factors That Affect the Students Attitudes Towards Accounting Courses: A Research

Abstract

Accounting courses have a specific logic which should be instructed in the best way during lessons. Students who conceive this basic logic like and show interest to accounting courses and those who don't conceive it become disinterested. In general, student's success in courses such as Inventory and Balance Sheet, Financial Statement Analysis etc. which are follow-ups of Financial Accounting courses vary depending on their general accounting knowledge. This means that the basis of accounting education consists of initially provided general accounting knowledge. This research aims to determine the prominent factors that affect the students' receiving such initially provided knowledge, and the most important factor has been determined as "academicians/instructors" based on the survey involving student from three universities.

Motivation as a Path in Improving Accounting Understanding

“…The better the behavior of learning in someone, the easier it will be to understand the introductory accounting (Sari, 2013). Students who have no background in accounting, when they change their way of learning and start to like accounting in the first year, these students will be more successful in understanding accounting in the future (Öztürk & Kutlu, 2017).…”