Accounting for non-accounting students: what affects their performance

• Main Authors: Ismail, Suhaiza, Kasim, Nurkamariah
• Format: Article
• Language: English
• Published: Penerbit UTHM 2011
• Subjects: H62 Study and teaching. Research; L Education (General)
• 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

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.