Students’ Perceptions of Factors Contributing to Performance in Accounting Principle Courses

Abstract

Undergraduate students’ performance has been extensively studied to identify the critical components in effective teaching and learning pedagogies. This study aims to determine whether the teachers’ practices and implementation of Classroom Assessment Techniques (CAT) enhanced students’ performance in Accounting Principles’ courses and assess students’ perceptions concerning the impact of English language proficiency (EP) and the availability of Saudi-centric textbook materials on students’ performance. Additionally, this study employed the questionnaire survey approach to gain insights into accounting undergraduates’ perceptions of academic performance in Accounting Principles courses. As most students were found to be underachievers, the study outcomes led researchers to propose active learning approaches using CAT as an initiative towards improving students’ performance in benefitting the university and positively transforming the teaching and learning environment.

Exploring Accounting Teachers’ Effective Implementation of Assessment for Learning in the Classroom

“…It embraces knowledge, skills, values and attitudes that focus on Financial Accounting, Managerial Accounting and Auditing (Department of Basic Education, 2011). Literature in Accounting indicates a consistent analysis of results in learners who have performed poorly in the subject due to a lack of informal tasks and ineffective implementation of AfL in the classroom (Alfordy & Othman, 2021;Mkhize et al, 2022). South Africa is no exception, as the Department of Basic Education's diagnostic reports (2020; 2021; 2022) have also constantly reported a low pass rate and a deterioration in enrolment numbers, which has been attributed to a lack of administration of the assessments and implementation of AfL.…”