Accounting for non-accounting students: what affects their performance

This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course...

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Bibliographic Details
Main Authors: Ismail, Suhaiza, Kasim, Nurkamariah
Format: Article
Language:English
Published: Penerbit UTHM 2011
Subjects:
Online Access:http://irep.iium.edu.my/23713/1/AccountingforNon-AccountingStudents.pdf
http://irep.iium.edu.my/23713/
http://penerbit.uthm.edu.my/ojs/index.php/JTET/article/viewFile/412/295
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Summary:This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple regression analysis, the results reveal that prior academic performance and year of study have a positive significant impact on performance while the surface approach of learning has a negative significant impact on the performance of the students.