The Key Contributing Factors of Non-accounting Students’ Failure in the Introduction to Financial Accounting Course

Muda, Salwa; Hussin, Amariah Hanum; Johari, Haslin; Sapari, Jamil Mohamed; Jamil, Nurizzah

doi:10.1016/j.sbspro.2013.07.144

Cited by 11 publications

(11 citation statements)

References 21 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The performance of students was measured by looking at their final examination results in ACC106 subject. The measurement of students' performance using final examination results is consistent with research done by Muda et al [19]. The present study further extends the research through multiple linear regressions to assess whether the components of financial statements contribute to students' understanding which finally lead to students' performance.…”

Section: Data Measurement and Analysissupporting

confidence: 87%

“…That means even though students do not have a prior accounting background they still can score in accounting. Muda et al [19] revealed that from the examination results they obtained; it was reported 53.8% students passed ACC106 subject among non-accounting students in UiTM Negeri Sembilan. The result indicated the percentage of passed was more than failure even though the percentage of failure was quite high.…”

Section: The Importance Of Accounting Subjectmentioning

confidence: 96%

“…UiTM requires students to register subject Introduction to Financial Accounting (ACC106) during second semester as elective subject for Diploma in Computer Science and during third semester for students in Diploma in Plantation Management (AT110) as compulsory subject. This subject provides a fundamental of Accounting Concept, Journals, Ledgers, Trial Balance, Financial Statement, Adjusted Financial Statement, Bank Reconciliation, and Accounting Ratio for sole traders [19].…”

Section: Component Of Subject Introduction To Financial Accounting (Acc106)mentioning

confidence: 99%

See 2 more Smart Citations

Investigation of Excellent Performance for Basic Accounting Course: The Evidence of Non-Accounting Students

Pauzi¹,

Shamsudin²,

Roslan³

et al. 2021

Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 Jul

View full text Add to dashboard Cite

Nowadays, graduates should focus more on entrepreneurship rather than being employed due to the rise of unemployment rate in Malaysia. Accounting literacy is a key role in the success of being an entrepreneur. However, non-accounting students believed that accounting subject as irrelevant to their discipline and difficult to grasp due to its technical and complex process. This perception has consequently led to a high failure rate of accounting subject among non-accounting students. On the other hand, most of the nonaccounting students in Universiti Teknologi MARA Jasin Campus had performed very well in the accounting subject. The characteristics of students such as their past experiences and their approaches to learning may influence the academic performance in the basic accounting course. Hence, this study examines the factors that contribute to the student's excellence performance for the basic accounting course. 524 students from two faculties responded to the questionnaire distributed. Findings of this study revealed that, those students with prior accounting knowledge performed better and have a high success rate in the basic accounting course. Besides, basic understanding in the financial statements components significantly affect the performance of non-accounting students. These results indicate that prior accounting knowledge really helps students to excel in accounting courses which are necessary to prepare them as an entrepreneur after they have graduated.

show abstract

Section: Data Measurement and Analysissupporting

confidence: 87%

Section: The Importance Of Accounting Subjectmentioning

confidence: 96%

Section: Component Of Subject Introduction To Financial Accounting (Acc106)mentioning

confidence: 99%

See 1 more Smart Citation

Investigation of Excellent Performance for Basic Accounting Course: The Evidence of Non-Accounting Students

Pauzi¹,

Shamsudin²,

Roslan³

et al. 2021

Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 Jul

View full text Add to dashboard Cite

show abstract

“…Non-accounting students consider accounting subject as irrelevant to their course (Malgwi, 2006). Muda et al (2013) examine the contributing factors of failure in the introductory…”

Section: Resultsmentioning

confidence: 99%

Competition-based Learning Strategy of the Online Introductory Accounting Quiz for Non-accounting Majors

Radzi¹,

Drahman²,

Joseph³

et al. 2020

IBEJ

View full text Add to dashboard Cite

In colleges and universities, competition-based learning strategy is one of the ways used by instructors to overcome students’ challenges in their learning process. An investigation on the non-accounting major students’ perception on participating in the online accounting quiz competition for the Introduction to Financial Accounting and Reporting course has been carried out. The questionnaire was specifically developed and distributed to students from the Diploma in Computer Science, Diploma in Public Administration, Diploma in Tourism Management and Diploma in Office Management and Technology programs of Universiti Teknologi MARA, Sarawak Branch, who underwent the course in Semester March 2018. Descriptive statistics were performed to achieve the objective of this paper. Overall, the respondents and participants have mixed feelings that the online quiz was effective for learning in an accounting course. The Competition-based Learning strategy explains that the non-accounting students intend to get the certificate from the involvement in the online quiz competition. The limitations and future research opportunities are also provided in this paper.

show abstract

“…Borges, Santos, Abbas, Marques & Tonin (2014) used the theory of procrastination that identified failure due to anxiety variable and absence. In addition, Muda, Hussin, Johari, Sapari & Jamil (2013) identified not giving attention to lecturers, no adequate time to study and no adequate tutorials as the study habits that contributed to the failure in accounting examinations. These findings were supported by Mercado et al (2016) that determined taking down notes, outlining and practice of problem-solving skills as the common habits students failed to do in class.…”

Section: Study Habits and Learning Approachesmentioning

confidence: 99%

Factors Associated with Failure in Accounting: A Case Study of the Omani Students Rodrigo M. Velasco1

Velasco

2019

IJHE

View full text Add to dashboard Cite

Anywhere in the world, accounting is highly regarded as one of the most challenging subjects in business programs. This is usually associated with a high failure rate; a pressing issue that deserves an intervention. This paper analyzed the factors associated with failure in accounting as experienced by a college in the Sultanate of Oman in two-folds: teachers' and students' perspectives. The sequential explanatory mixed method of research was utilized through the quantitative survey and focus group discussion (FGD) supplemented by an interview. Based on the students' assessment of the challenges and study habits, the teachers' attribution of failure to students' skills and capabilities is affirmed. It is very much recommended that teachers go back to the basic reinforcement of skills-building strategies to help the students pass the module. Since this is a prelude to a higher analysis, further studies of the same nature are highly encouraged.

show abstract

The Key Contributing Factors of Non-accounting Students’ Failure in the Introduction to Financial Accounting Course

Cited by 11 publications

References 21 publications

Investigation of Excellent Performance for Basic Accounting Course: The Evidence of Non-Accounting Students

Investigation of Excellent Performance for Basic Accounting Course: The Evidence of Non-Accounting Students

Competition-based Learning Strategy of the Online Introductory Accounting Quiz for Non-accounting Majors

Factors Associated with Failure in Accounting: A Case Study of the Omani Students Rodrigo M. Velasco1

Contact Info

Product

Resources

About