Students’ Perceptions of Introductory Accounting Course and Decision to Pursue Accounting
Keywords:
students’ perception, accounting courses, decision, pursue accountingAbstract
There has been limited research on how students perceive accounting courses and how these perceptions influence their decision to major in accounting. This study examines pre-diploma students’ perceptions of Introduction to Accounting (ACC030), an introductory accounting subject, and how these perceptions influence their choice of accounting as their major when pursuing further study at the diploma level. It examines students’ perceptions at the beginning of the semester and how those perceptions shift by the end of the semester. The study also compares whether accounting-intended students hold different perceptions of the introductory accounting course than non-accounting-intended students. Lastly, this research analyses students’ perceptions and expectations towards course performance, as well as their accounting background and initial intentions, which could relate to their decision to pursue a diploma in accounting. Survey responses from 169 pre-diploma commerce students at Universiti Teknologi MARA (UiTM) Pahang reveal that accounting-intended students viewed the course more positively than non-accounting-intended students at both the beginning and the end of the semester. Ultimately, students’ decisions to pursue accounting were shaped by their initial intention, their perception of the course, and its perceived difficulty.
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