Scoring Accounting Course: Perspective of Non-accounting Major
Abstract
This present study mainly focuses on the perceptions of non-accounting students towards scoring accounting courses in their tertiary education. This study specifically examines non-accounting students’ perceptions of several factors namely attitude, subjective norms, and perceived behavioral control. A questionnaire survey will be conducted in several private higher institutions in Perak. The respondents are solely non-accounting students taking accounting courses in their academic program. The current study is distinctive in that it examines the students in a course that falls outside their primary disciplines. This would enable the non-accounting students to proceed with their program. The findings of this study would also offer an opportunity and additional insights for Private Higher Education Institutions (PHEIs) to enhance the program structure within their institutions and for academicians to enhance their teaching methods, making it more pertinent to both students and the industry.
References
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Sekaran, U., & Bougie, R. (2016). Research Methods for Business. A Skill-Building Approach. John Wiley & Sons (Vol. 7).
Tan, L. M., & Laswad, F. (2006). Students’ beliefs, attitudes and intentions to major in accounting. Accounting Education, 15(2), 167–187. https://doi.org/10.1080/09639280600787194
Amir, A. S. A., & Shabri, S. M. (2022). Accounting for Non-Accounting Students: Determinants and Academic Performance. Jurnal Akuntansi dan Bisnis: Jurnal Program Studi Akuntansi. 8(2): 104-113
Ajzen, I., Driver, B. L. (2018). Application of the Theory of Planned Behavior to Leisure Choice. Journal of Leisure Research, 24(3), 207-224. https://doi.org/10.1080/00222216.1992.11969889
Awadallah, E., & Elgharbawy, A. (2020). Utilizing the theory of reasoned action in understanding students’ choice in selecting accounting as major. Accounting Education, 30(1), 1–21. https://doi.org/10.1080/09639284.2020.1811992
Banahene, S., Jay Kraa, J., & Aseye Kasu, P. (2018). Impact of HEdPERF on Students’ Satisfaction and Academic Performance in Ghanaian Universities: Mediating Role of Attitude towards Learning. Open Journal of Social Sciences, 6, 96-119. https://doi.org/10.4236/jss.2018.65009
Bekoe, R. A., Yaw Owusu, G. M., Ofori, C. G., Essel-Anderson, A., Edem-Anderson, A., & Welbeck, E. E. (2018). Attitudes towards Accounting and Intention to Major in Accounting: A Logistic Regression Analysis. Journal of Accounting in Emerging Economies, 8, 459-475. https://doi.org/10.1108/JAEE-01-2018-0006
Charis Yee, H. E., Lee, T. H., Har, W. M., & Cheng, B. L. (2023). The influential factors of pursuing an accounting major: an examination of high school students in Malaysia. International Journal of Accounting, Finance and Business (IJAFB), 8(52), 45 - 58. DOI: 10.55573/IJAFB.085205
Duve, M. (2016). “Non-accounting Students Academic Performance and Introductory Financeial Accounting Course: A Case of Great Zimbabwe university [2011-2013]”, Journal of Business Administration and Education, Vol 8 No.2, pp. 36-62
Fishbein, M., & Ajzen, I. (1975). Belief, Attitude, Intention and Behavior: an Introduction to Theory and Research. Contemporary Sociology, 6(2), 244.
Haddock, G., & Maio, G. R. (2012). Attitudes. In M. Hewstone, W. Stroebe, & K. Jonas (Eds.), An Introduction to Social Psychology (pp. 171-199). Sage Publications.
Illias, A., Yasoa, M. R., Abd Rahman, R., & Abd Razak, M. Z. (2009). The Study of Students’ Perception Towards Principle of Accounting (Pa): A Survey Among Business Students. International Business Education Journal, 2, 53–66
Jackling, B. (2002). Are Negative Perceptions of the Accounting Profession Perpetuated by the Introductory Accounting Course? — an Australian Study. Asian Review of Accounting, 10(2), 62–80. https://doi.org/10.1108/eb060758
Knight, E., Braun, R. L., Simpson, W. R., & Le Guyader, L. P. (2021). Attitudes of non-accounting majors toward an introductory accounting course: results from student interviews. E-Journal of Business Education & Scholarship of Teaching, 15(3), 16-24.
Kutlu, H. A., & Öztürk, S. (2018). Basic Factors That Affect the Students’ Attitudes towards Accounting Courses: A Research. Journal of Research in Business, 3, 9-30. https://doi.org/10.23892/JRB.2018.20
Lois, P., Tabouratzi, E., & Makrygiannakis, G. (2017). Accounting Information Systems course: Perceptions of accounting and non-accounting students. EuroMed Journal of Business. https://doi.org/10.1108/EMJB-11-2016-0032
Malgwi, C. A. (2006). Discerning Accounting and Non-Accounting Students’ Perceptions in the First Course in Accounting as a Proxy for Separate Course Delivery. 3, 67.
Memon, M. A., Ting, H., Cheah, J. H., Thurasamy, R., Chuah, F., & Cham, T. H. (2020).
Sample size for survey research: review and recommendations. Journal of Applied
Structural Equation Modeling, 4(2), 1-20.
Ministry of Higher Education Malaysia. (2023). Statistik Pendidikan Tinggi 2022: Kementerian Pendidikan Tinggi. Statistik Pendidikan Tinggi 2022: Kementerian Pendidikan Tinggi.
Murray-Sterling, D., & Onyefulu, C. (2023). Undergraduate Students’ Attitude to and Academic Performance in Accounting. Open Journal of Accounting, 12, 106-130. https://doi.org/10.4236/ojacct.2023.124008
Owusu, G. M. Y., Bekoe, R. A., Okyere, S. A., & Welbeck, E. E. (2019). What influences the course major decision of accounting and non-accounting students? Journal of International Education in Business, 12(1), 26–42. https://doi.org/10.1108/jieb-02-2018-0004
Santos, E. A. dos, & Almeida, L. B. de. (2018). To pursue a career in accounting or not: a study based on the Theory of Planned Behavior. Revista Contabilidade & Finanças, 29(76), 114–128. https://doi.org/10.1590/1808-057x201804890
Sekaran, U., & Bougie, R. (2016). Research Methods for Business. A Skill-Building Approach. John Wiley & Sons (Vol. 7).
Tan, L. M., & Laswad, F. (2006). Students’ beliefs, attitudes and intentions to major in accounting. Accounting Education, 15(2), 167–187. https://doi.org/10.1080/09639280600787194
Published
2024-07-31
How to Cite
ZAINOL, Siti Subaryani et al.
Scoring Accounting Course: Perspective of Non-accounting Major.
International Journal of Advanced Research in Education and Society, [S.l.], v. 6, n. 2, p. 724-730, july 2024.
ISSN 2682-8138.
Available at: <https://myjms.mohe.gov.my/index.php/ijares/article/view/27258>. Date accessed: 19 sep. 2024.
Section
English Section
