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First-Year Students' Views on Introductory Accounting

This document summarizes a research paper that examined first-year university students' perceptions of introductory accounting courses in Ghana. The study found significant differences between accounting and management students' perceptions of the course, their interest levels before and after taking it, and factors influencing their decision to major in accounting. Specifically, prestige in the accounting profession, prior performance, job availability, interest, and career guidance had a more decisive influence on choosing accounting as a major. The findings highlight the important role of educators in shaping students' perceptions of accounting study and careers.
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0% found this document useful (0 votes)
122 views10 pages

First-Year Students' Views on Introductory Accounting

This document summarizes a research paper that examined first-year university students' perceptions of introductory accounting courses in Ghana. The study found significant differences between accounting and management students' perceptions of the course, their interest levels before and after taking it, and factors influencing their decision to major in accounting. Specifically, prestige in the accounting profession, prior performance, job availability, interest, and career guidance had a more decisive influence on choosing accounting as a major. The findings highlight the important role of educators in shaping students' perceptions of accounting study and careers.
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Quest Journals

Journal of Research in Business and Management


Volume 10 ~ Issue 10 (2022) pp: 55-64
ISSN(Online):2347-3002
www.questjournals.org
Research Paper

Perceptions of First-Year University Accounting Major


and Minor Studentsof Introductory Accounting Course
Leticia Bosu1&Edmond Kwesi Agormedah2
1
Department of Business and Social Sciences Education, University of Cape Coast, Ghana,
https://orcid.org/0000-0002-8119-2010
2
Department of Business and Social Sciences Education, University of Cape Coast, Ghana ,
https://orcid.org/0000-0002-4630-3520

Abstract
Introductory Accounting is a compulsory course in most business programmes. The main thrust of this study
was to examine the perceptions of Business Education students towards Introductory Accounting courses. A
descriptive survey design was adopted, and the census technique included all the respondents in the
Introductory Accounting class. A questionnaire was used to collect the data and analysed using means,
standard deviation and independent samples t-test. The study found significant differences between the B.ED
Accounting and Management students’ perceptions of the Introductory Accounting course, interest level before
the course, and factors influencing their major in accounting. The student groups had an interest after taking
Introductory Accounting. The study concluded that prestige in the Accounting profession, previous performance
in the subject, job availability, genuine intrinsic interest and career guidance had a more decisive influence on
students’ decision to major in Accounting. The findings underline the critical role of educators in influencing
the perceptions and intentions of their students about Accounting study and profession. Findings underscore the
difficulty of developing the Introductory Accounting course that is interesting, useful and challenging to
accounting and non-accounting majors.
Keywords:
Business Education students, First Course in Accounting, Introductory Accounting, Perceptions, Ghana

Received 22 Sep, 2022; Revised 03 Oct., 2022; Accepted 05 Oct., 2022 © The author(s) 2022.
Published with open access at www.questjournals.org

I. Introduction
Accounting is a business language.Since creatingan enlightened society, “accounting”has played a
decisiveand fundamental role in enhancing businesses in society.In the universities, Introductory Accounting isa
compulsory course taught in business programmes.Both Accounting majors and non-Accounting majors take the
course.The course is imperative and significant in making judgments concerning students‟ education and
postgraduate lives (Mbekomize&Kiiru, 2013).Researchers underscored the prominence of the first Accounting
course to Accounting or non-accountingmajors (Geiger &Ogilby, 2000; Mauldin, Crain, & Mounce, 2000).The
Accounting Education Change Commission [AECC] (1995) emphasisedthe importance of Introductory
Accounting that the course can expressivelyprofit those who enter thebusiness, government, and other
organisations, where decision-makers use Accounting information.It is furthersubstantial for those who
cogitateand ruminate carrier in Accounting currently and potentially.With this, Williams (2011) accentuated that
the first Accounting course is essentialand vital for studentswho anticipatebecoming an Accounting professional
or other professionals in other areas who envisionusing accounting information for informed decision-making.
However, critics charged against Accounting education programmes and curricula have made the
course fail to remain relevant to students and employers.They believe that Accounting education isoften
considered too narrowly;it fails to challenge students to question assumptions; think creatively; or understand
the place of business in larger institutional contexts (e.g., Datar, Garvin, & Cullen, 2010; Karakas, 2011).Again,
Accounting curriculum developers attempted to attain the most suitable stability between the resources
available, the breadth of study, and the depth of study (Colby, Ehrlich, Sullivan, &Dolle, 2011).These
affirmations infer that students‟ knowledge and skills in Accounting and Management required for effective job
performance appears to be generally inadequate.Based on these assertions, it is essential to note that inadequate
*Corresponding Author: Leticia Bosu 55 | Page
Perceptions of First-Year University Accounting Major and Minor Studentsof ..
knowledge and skills in Accounting and Management affect students‟ self-efficacy and interest in choosing their
professional careers.
Many studies have also shown that there has been a decline in student enrolment in Accounting
education programmes,and this has become a chief and foremost disquiet to the Accounting profession (Smith,
2005; McMurtrie, 2010; Tan &Laswad, 2009; Mathus& Fowler, 2009; Tickell, Lim & Balachandran,
2012).Further, the quantity, excellenceand superiority of students selected to major in Accounting is
dwindlingspeedily, compelled by the perception and discernment that anAccounting degree is less
appreciatedand treasured than other business degrees or less valuedand prised than it once was (Hunt,
Falgiani&Intrieri, 2004; Smith, 2005; Tan &Laswad, 2006).Ovalle (2006) indicated thatAccounting education
programmes burden and overload students with stagnatingskills and knowledge. Asa result, students and
accountants are blinded to the profession‟sflaws, deficiencies, inadequacies, and insufficiencies.
Some educators have regarded the warnings and made significant changes; however, such forward-
thinking individuals are in the minority (e.g., Cheng, 2007; Christensen, 2004).Followingthis debate and critics
charged, Nelson, Vendrizyk, Quirin and Allen (2002) call upon the Accounting profession and universities to
monitor the general public perceptionsof Accounting education to ensure that prospective students have an
accurate perception of Accounting.Also, Byrne and Flood (2005) advocated that Accounting courses should be
designed to inspire representative discernment and perceptions of Accounting to attract and retain students with
suitable qualities to major in Accounting.The Accounting education programme should also accentuate the
importance of the course content to future employment to increase the chances of motivating students towards
an accounting career.In support of this, Ferreira and Santoso (2008) implore Accounting educators to deploy
appropriate and significant teaching pedagogies and strategies to modify the view of Accounting as a discipline.
From these discussions, it is worth noting that one of the primary resolutions and decisions that
students makeinlife is determining a degree programme to pursue.In Ghana, pursuing Accounting tends to rank
between other professional courses like psychology, nursing, law, medicine, engineering, economics,
etc.Although many researchers have measured Accounting and non-accounting students‟ perceptions of
Introductory Accounting in other countries (e.g., Lloyd & Abbey, 2009; Steenkamp, Baard & Frick, 2009;
Abbott &Palatnik, 2018), there is a lack of empirical evidence aboutAccounting education in Ghana.Most of the
studies carried out in Ghana focused on factors influencing students‟ career decisions in Accounting (Asante,
2010; Ahinful et al., 2012; Amoah, Kwofie&Baiden, 2015; Mbawuni&Nimako, 2015a, 2015b; Mbawuni, 2015;
Zotorvie, 2016, Owusu et al., 2018a 2019).The only research which seems to be related to the current study was
an investigation by Bekoe et al. (2018).They explored students‟attitudes and intentions to major in
Accounting.However, they never examine Accounting and non-accountingstudents‟ perception of Introductory
Accounting.It was evident from these studies that no empirical study has ascertained Accounting and non-
accounting students‟ perception towards Introductory Accounting and the factors influencing their decisions to
major in Accounting.
Therefore, the purpose of this paper is to examine Business Education students‟ perceptions of the Introductory
Accounting course and the factors influencing their decisions to major in Accounting.Specifically, the following
research questions guided the study.
1. What is the perception of students regarding the Introductory Accounting course?
2. What isstudents‟ interest level prior to and after taking the Introductory Accounting course?
3. What factors influence students‟ decisions to major in Accounting?

The findings of this current studycontributed to the continuing deliberation concerning the curriculum
for Introductory Accounting by exploring Accounting and non-accounting students‟ perceptions towards the
course.The studyalso provided knowledge to Accounting educators in Sub-Saharan Africa regarding career
orientation and training required to positively influence the perception of future Accounting professionals in the
continent.In addition, the findings of this current research have contributed to Accounting education literature in
developing countries.

II. Literature Review


Accounting and Non-Accounting Students’ Perceptions of Introductory Accounting
Geiger and Ogilby (2000) examined students‟ perceptions of the Introductory Accounting course
across two universities.They found that Accounting majors perceived the course more positively than non-
accounting majors, although both groups have fairly positive perceptions.Other studies have found thatstudents
perceived Introductory Accounting to be significantly crucial to their future career, irrespective of their major
and gender (Malgwi, 2006; Marriott & Marriott, 2003; Sugahara et al., 2008; Tan &Laswad, 2006,
2009).Mandilas et al. (2010) revealed that the Accounting students had more positive perceptions than non-
accounting students of correlated areas.Similary, Tickell et al. (2012) showed that Accounting major students
hold significantly more positive attitudes to Introductory Accounting thantheirnon-accountingcounterparts.To

*Corresponding Author: Leticia Bosu 56 | Page


Perceptions of First-Year University Accounting Major and Minor Studentsof ..
synchronise these findings, Manganaris and Spathis (2012) found that the students perceive Introductory
Accounting as more rewarding and enjoyable than they had initially been expected.Theyalso found that students
interested in Accounting hold more positive views towards the course and the profession (both at the beginning
of the semester and the end) than those not interested inAccounting.In a related study, Mbawuni (2015)in Ghana
revealed that, predominantly, both undergraduate and graduate Accounting students have positive perceptions
about theAccounting profession, contrary to most existing literature.The study concluded that despite the
common negative perception held by the public about accountants‟behaviour, Accounting students in Ghana do
not share the same perception with the public.These positive perception results highlight educators‟ significant
and imperative role in determining and enhancing students‟ positive perceptions and intentions concerning
accounting study and profession.
Other studieshave also found negative perceptions among students towardsIntroductory Accounting
(Byrne & Willis, 2005; Chen, Jones & McIntyre, 2004; Jackling, 2002; Marriott & Marriott, 2003; Mladenovic,
2000).Accounting students did not value the Introductory Accounting course.Some perceived the Accounting
profession as unexciting, uninteresting, definite, precise and acquiescence driven and while some Accounting
students had an obstructive traditional understanding of the Accounting profession characterised by the
perceptions, observations, and awareness that Accounting education is boring, definite and precise (Chen et al.,
2004; Byrne & Willis, 2005; Baxter & Kavanagh, 2008).
In another study, Molloy (2009) concluded that most students had anegative perception ofIntroductory
Accounting by holding atraditional view of the accounting profession as „bookkeeping‟ and„number crunching‟
orientated.In a related study, Tickell et al. (2012) found that the non-accounting students respond unfavourably
at the end of the course than at the beginning.More recently, Mbekomize and Kiiru (2013) suggest that the
overall attitude of fourth-year students was less favourable than that of the first-year students but remained
relatively positive in both cohorts.From these findings, it is adduced that most of the non-accounting students
investigated had negative perceptions towardsIntroductory Accounting whilst the Accounting major students
had positive perceptions and attitudes towards the accounting profession.

2.2.FactorsInfluencing Students’Decisions and Intentions to Major in Accounting


Studies have been carried out to inaugurate students‟ decisions and intentions to pursue or major in
Accounting. Some researchers support the view that students decide on Accounting career at high school or in
their junior levels in tertiary institutions or at the first or second year in college, hence their decision to major in
Accounting (e.g., Sale, 2001; Geiger &Ogilby, 2000; Heiat, Brown & Johnson, 2007; Nelson et al., 2002;
Giladi, Amoo& Friedman, 2001; Hunt et al., 2004). In a related study, researchers found that students decided to
major in Accounting before they began their studies at the university (e.g., Hunt et al., 2004; Heiat et al., 2007).
The students make these choices and resolutions without full knowledge of what the Accounting profession
entails. Given this, Taylor (2000) established that while students perceive Accountants as professional and
intelligent, they are commonly unaware and unacquainted of what Accountants do, have misinformation about
the profession and associate accountants with maths and numbers.The factors influencing students‟ decisions
and intentions to major in Accounting were considered to be social, cultural, sociological, psychological and
personal factors (e.g., Byrne & Flood, 2005; Giladi et al., 2001; Nelson et al., 2002; Tan &Laswad, 2006;
Yayla& Cengiz, 2005). Accounting students‟ career intention choice-factors include students‟ knowledge about
accounting professionals, genuine interest, motivation and personal choice (e.g., Heiat et al., 2007;
Mbawuni&Nimako, 2015; Molloy, 2009; Odia &Ogiedu, 2013; Yusoff et al., 2011), professional perceptions of
uniqueness and uncertainty and environment (e.g., Azevedo &Sugahara, 2012; Nelson et al., 2002; Yayla&
Cengiz, 2005), job opportunities and prospects in accounting (e.g., Ahinful et al., 2012; Byrne & Flood, 2005;
Giladi et al., 2001; Mbekomize&Kitindi, 2007; Nelson et al., 2002; Odia &Ogiedu, 2013; Yayla& Cengiz,
2005), earnings, income and financial-related factors (e.g., Ahinful et al., 2012; Byrne & Flood, 2005, Dalci et
al., 2013; Giladi et al., 2001; Hutaibat, 2012; Mbekomize&Kitindi, 2007; Molloy, 2009; Nelson et al., 2002;
Yayla& Cengiz, 2005) and previous performance in the secondary schools (e.g., Odia &Ogiedu, 2013). These
results show that a stronger intention to pursue careers significantly influences students‟ professional careers to
others in both sub-groups. These factors can be grouped into personal, reference or job-related factors. In
synchronising these findings, Auyeung and Sands (2010) designated that parental influence, peer influence,
teacher influence and association with others in the field have a more significant impact on career decisions for
Hong Kong and Taiwanese students. In contrast, Australian students tended to be more influenced by an
aptitude for the subject matter.

III. Research Methods


The descriptive cross-sectional survey examined accounting and non-accounting students‟ perceptions
of Introductory Accounting and the factors influencing their decisions to major in Accounting at the University
of Cape Coast (UCC). The study population was first-year Business Education students reading Introductory

*Corresponding Author: Leticia Bosu 57 | Page


Perceptions of First-Year University Accounting Major and Minor Studentsof ..
Accounting in UCC. This is composed of B.Ed Accounting and Management students. The total number of
students who registered for the Introductory Accounting course was 278. A Census survey was conducted on all
the students to participate in the study. This was because the students‟ population was small, and a high degree
of accuracy was required for generalisation and also to avoid sampling error. A self-developed questionnaire
was used to collect primary data from the students during the Introductory Accounting lecture. The
questionnaire contained a 4-point Likert scale type ranging from strongly disagree to strongly agree. The
questionnaire had four sections (A, B, C & D). Section A elicited respondents‟ background information. Section
B examined respondents‟ perceptions of the Introductory Accounting course. Section C ascertained respondents‟
interest level prior to and after taking the Introductory Accounting course. The last section, D, focused on
factors influencing students‟ decisions to major in Accounting. The data collected was processed using SPSS
version 25.0 and analysed using means, standard deviation, independent samples t-test.

IV. Results and Discussion


This section presentsthe results of the research questions formulated to guide the study. First, the respondents‟
background informationwas presented, followed by the main results.

Students’Background Information
Table 1 shows the results of the respondents concerning their demographic data. The respondents to this study
comprised male students (n = 90; 58%) and female students (n = 64; 42%) from B.ED.

Table 1: Students’ Background Information (n = 256)


Variable B.ED Accounting B.ED Management Aggregate Response
Students Students
(n=154) (n=102) (n=256)
N0. % N0. % N0. %
Gender
Male 90 58.40 45 44.10 135 52.70
Female 64 41.60 57 55.90 121 47.30

Age distribution
Below 21 years 71 46.10 44 43.10 115 44.90
21-25 years 69 44.80 49 48.00 118 46.10
26-30 years 10 6.50 6 5.90 16 6.30
Above 30 years 4 2.60 3 2.90 7 2.70

Students’ previous Accounting class


Yes 126 81.8 81 79.40 207 80.90
No 28 18.20 21 20.60 49 19.10

Hours spent studying Introductory Accounting


course in a week
1-3 hours 87 56.60 74 72.60 161 62.90
4-6 hours 47 30.50 25 24.50 72 28.10
7-9 hours 15 9.70 3 2.90 18 7.00
10 hours and above 5 3.20 0 0.00 5 2.00
Students’ workload in introductory accounting
Too much
Much 29 18.80 28 27.50 57 22.30
Less 99 64.30 51 50.00 150 58.60
Much less 20 13.00 16 15.70 36 14.10
6 3.90 7 6.90 13 5.10

Accounting, and 57(56%) female students and 45(44%) male students in B.ED. Management. Of the
B.Ed. Accounting students, 71(47%) were below 21 years old, and 69(45%) were 21-25 years old. On the other
hand, 49(48%) of the Management students were 21-25 years old, and 44(43%) were below 21 years old. The
Accounting students (n = 126; 82%) and Management students (n = 81; 79%) had previous knowledge in
Accounting before coming to the university (e.g. in high school).
The majority (n = 87; 57%) of the B.ED Accounting students and 74(73%) of the B.ED Management
students used 1-3 hours for studying Introductory Accounting while 47(31%) of the Accounting students and
25(25%) of the Management students used 4-6 hours studying Introductory Accounting. Both B.ED Accounting
students (n = 99; 64%) and Management students (n = 51; 50%) saw the workload of the Introductory

*Corresponding Author: Leticia Bosu 58 | Page


Perceptions of First-Year University Accounting Major and Minor Studentsof ..
Accounting course to be much while 29(189%) of the Accounting students and 28(28%) of the Management
students saw the workload to be too much relative to other courses.
Introductory Accounting, a typical workload consists of the main accounting text, a reading text,
completion of group work or assignment, two quizzes and a final exam. The determination of the credit hours in
studying introductory accounting and the workload compared with other courses can help explain the level of
difficulty in the course. The result of the current study is consistent with the findings of Malgwi (2006) in the
USA, which found that Accounting and non-accounting students perceived workload in introductory
Accounting to be either much or too much work by respondents. The result suggests that the students used
several credit hours in studying the course, revealing the difficult nature of introductory accounting.

Students’Perceptions of Introductory Accounting Course


Research question one examines the perception of Business Education students towards Introductory
Accounting course.Table 2 presents all students‟ responses about their perception towards Introductory
Accounting using means and standard deviation.We establish a hypothetical mean of 2.50 to describe responses
as positive perception and means below 2.50 as negative perception based on a four-point Likert scale to
describe each item‟s rating.In addition, tests for the significance of thedifference between the two groups were
undertaken using an independent sample t-test at a 5% significance level.
In Table 2, it was clearly noted that B.ED Accounting students had a fairly more positive perceptions
(M = 3.05; SD = .75) towards Introductory Accounting compared to B.ED Management students (M = 2.97; SD
= .86. This mean of means score were greater than criterion mean of 2.50 which implies that the respondents
had positive perception towards Introductory Accounting. The results also suggest that there is the statistically
significant difference (t = 1.667, p< 0.05) between B.ED Accounting and Management students regarding their
perception towards Introductory Accounting. Comparatively, B.ED Accounting students had higher positive
perception than the B.ED Management students. In Table 2, amongst the dimensions of students‟ perceptions of
Introductory Accounting, the highest rated positive perception of B.ED Accounting students is availability of
course tutorial (M = 3.64; SD = .60). This was followed by the career in Accounting field (M = 3.62; SD = .69),
usefulness of the course content materials (M = 3.55; SD = .63), job/employment (M = 3.50; SD .68), IT
applications in the course (M =3.41; SD = .72), usefulness of the course to daily life (M =3.40; SD = .68),
Accounting theories (M = 3.39; SD = .68), Accounting course is interesting (M =3.25; SD = .58) and Accounting
course is challenging (M = 3.07; SD = .86). The moderate rated positive perceptions of the students relate to
usefulness of the course content to other subjects (M =2.92; SD = .72) and time use in studying the course (M =
2.78; SD = 0.87).
Also, within the B.ED Management students, the highest-rated positive perception towards
Introductory Accounting was the availability of course tutorials (M = 3.44; SD = .78). This was followed by
Accounting theories (M = 3.25; SD = .70), usefulness of the course content materials (M = 3.23; SD = .72),
course challenging (M = 3.19; SD = .70), IT applications in the course (M = 3.12; SD = .92), usefulness of the
course to daily (M = 3.11; SD = .88) and job/employment (M = 3.02; SD = .87). The moderate rated positive
perceptions of the students towards Introductory Accounting relate to usefulness of the course content to other
subjects (M = 2.87; SD = .80), career in Accounting field (M = 2.85; SD = .80), Accounting course is interesting
(M = 2.84; SD = .91) and time use in studying the course (M = 2.81; SD = .93)

Table 2: Students’ Perceptionsof Introductory Accounting Course (n = 256)


B.ED Accounting B.ED Management
Students Students
Statements (n=154) (n=102) t- Total
Mean SD Mean SD value Mean
The introductory accounting course is interesting 3.25 .58 2.84 .91 4.046* 3.09
The introductory accounting course is challenging. 3.07 .86 3.19 .70 -1.121 3.12
An introductory accounting course is very difficult 2.39 .85 2.69 .89 -2.683* 2.51
The introductory accounting course is boring 1.93 .90 2.23 .84 -2.647* 2.05
The introductory accounting course is useful for my 3.40 .68 3.11 .89 3.016* 3.29
day-to-day life.
The introductory accounting course has introduced me 3.39 .68 3.25 .70 1.535 3.34
to several accounting theories.
Introductory accounting courses should involve IT 3.41 .72 3.12 .92 2.843* 3.29
applications and quantitative analysis.
The course content (materials) learnt in this subject is 3.55 .63 3.23 .72 3.774* 3.42
useful for my career in the future
The course content (materials) learnt in this subject is 2.92 .72 2.87 .80 0.515 2.90
useful for other subjects in my educational programme.
I would not have taken this course if it was not required 1.77 .97 2.90 1.02 -8.915* 2.22
for my majors.

*Corresponding Author: Leticia Bosu 59 | Page


Perceptions of First-Year University Accounting Major and Minor Studentsof ..
I spent more time on this course than my other subjects 2.78 .87 2.81 .93 -0.303 2.79
in the semester
I believe a tutorial should be available for this course at 3.64 .60 3.44 .78 2.216* 3.56
the end of every topic
I like a career in the accounting field 3.62 .69 2.85 .98 6.842* 3.31
I have a reasonable chance of getting a job that requires 3.50 .68 3.02 .87 4.956* 3.31
an accounting background
Mean of Means/SD 3.05 .75 2.97 .86 1.667* 3.01
* significant @ 0.05

In terms of differences in the perceptions between the student groups, the results of the independent
samples t-test showed that there was a statistically significant difference in the perceptions of B.ED Accounting
and Management students regarding all the statements (p<0.05) except for the following statement “Accounting
is challenging”, “Accounting theories”, “usefulness of the course content to other subjects” and “time use in
studying the course” where student groups had equal positive perceptions (p> 0.05). Comparatively from these
results, it is adduced that B.ED Accounting students rated their perception for the statements higher than the
B.ED Management students (Table 2). These results infer that students interested in Accounting hold more
positive views of the course (both at the beginning of the semester and the end) than those not interested in
Accounting.
The results support the findings of previous researchers (e.g., Geiger &Ogilby, 2000; Malgwi, 2006;
Marriott & Marriott, 2003; Sugahara et al., 2008; Tan &Laswad, 2006, 2009; Mandilas et al., 2010; Tickell et
al., 2012; Manganaris&Spathis, 2012; Mbawuni, 2015) who indicated that the Accounting majors had higher
and positive perception towards Introductory Accounting than non-accounting students.The repercussion of
these conclusions is that distinctive course delivery is credibly satisfactory and indispensable tostrengthen and
increase non-accounting students‟ interest in the course.These positive perceptions among the students highlight
the significant and imperative role of Accounting educators in determining and enhancing their students‟
positive perceptions and intentions about Accounting study and profession.However, the results of the current
study contradict the findings of other researchers (e.g., Byrne & Willis, 2005; Chen et al., 2004; Christensen,
2004; Jackling, 2002; Marriott & Marriott, 2003; Mladenovic, 2000; Tickell et al., 2012; Mbekomize&Kiiru,
2013) who found negative perceptions among students towards Introductory Accounting.Molloy (2009)
concluded that most students negatively perceivedIntroductoryAccounting by holding atraditional view of the
accounting profession. Chen et al. (2004) concluded that accounting students did not value the first year in
anaccounting course.The differences between the current examination and previous inquiry could be attributed
to geographical context, population characteristics, the study‟stime frame, andrespondents‟ values and
beliefs.Another significant reason for this contradiction is that the respondents in this present investigation were
in the First Year.They might not be exposed much to quality learning experiences in Accounting, yet faculty
might have been positively oriented towards the course.

Students’ Interest Level in Introductory AccountingCourse


The second research question asks about students‟ interest levelsprior to and after taking the Introductory
Accounting course.The details of the results are presented in Table 3.

Table 3: Students’Interest Level Prior to and After Taking Introductory Accounting


B.ED Accounting B.ED Management
Students Students
Statements (n=154) (n=102)
t- Total
value Mean
Mean SD Mean SD
Students‟ interest level prior to Introductory 3.60 .63 3.21 .72 4.584* 3.44
Accounting course

Students‟ interest levels after taking 1.91 .63 1.85 .71 0.664 1.89
Introductory Accounting course
* significant @ 0.05
Table 3 indicated that the students felt much interest prior to taking Introductory Accounting. This
level of interest among B.ED Accounting (M = 3.60; SD = .63) and Management students (M =3.21; SD = .72)
seems not to be identical. The results of the Independent samples t-test revealed that there was a statistically
ininterest level prior to Introductory Accounting based on students‟groups (t = 4.584, p< 0.05). The current
study result is congruent withMalgwi‟s (2006) findings, who found that slightly more than half of the students
felt they were interested or very interested prior to taking Introductory Accounting. However, as shown in Table
3, the result shows a considerable negative change in students‟ interest levels after taking the Introductory
*Corresponding Author: Leticia Bosu 60 | Page
Perceptions of First-Year University Accounting Major and Minor Studentsof ..
Accounting course. The B.Ed Accounting (M = 1.91; SD = .63) and Management (M = 1.85; SD = .71) had their
interest level decreased negatively after taking the Introductory Accounting course. In furtherance, the
independent samples t-test indicates no statistically significant difference in students‟ interest levels after taking
the Introductory Accounting course based on groups (t = 0.664, p> 0.05). This means that the change in the
interest level of B.Ed Accounting and Management students after taking the Introductory Accounting course is
the same.
This negative change (i.e., a decline in student interest) in students‟ interest towards the course could
be attributed to the lecturer characteristics, the nature of the course, the learning environment, quality teaching,
engagement level and students‟ satisfaction in the course.Another significant explanation of this is that the
largest perceptual change over the semester was the students‟ indication of boredom with the course.The result
of the current study contradicts the finding of Malgwi (2006), who found that there was asubstantial change in
the interest level of accounting and non-accounting students.These results are consistent with aprior study
(Geiger &Ogilby, 2000) where accounting majors showed significantly higher interest in introductory
accounting than their non-accounting counterparts.

Factors Influencing Students’ Decisions to Major in Accounting


The third research question asks students about the factors influencing their major in Accounting.Table 4
presents the results.

Table 4: Factors Influencing Students’ Decision to Major in Accounting


B.ED Accounting B.ED Management
Students Students
Statements (n=154) (n=102)
t- Total
Mean SD Mean SD value Mean
Genuine interest in the subject/personal 3.27 .90 2.53 1.03 5.930* 2.98
choice
Teachers/Lecturers 2.77 1.03 2.64 .99 1.044 2.72

The ease of earning a degree in the 2.68 1.17 2.46 1.06 1.490 2.59
programme
Parents/Family relatives 2.42 1.16 2.27 1.17 0.946 2.36

Career guidance 2.99 1.07 2.51 1.13 3.420* 2.80

Previous performance in the subject 3.19 .96 2.76 1.09 3.280* 3.02

Friends 2.10 1.11 1.98 .98 0.939 2.05

Job availability 3.20 .97 2.69 1.07 3.982* 3.00

High paying salary 3.05 1.03 2.83 1.11 1.564 2.96


The accounting profession is well-respected 3.31 .97 2.97 1.06 2.613* 3.17

Being an accountant has a lot of prestige 3.28 1.00 3.01 1.06 2.062* 3.17

* significant @ 0.05

Table 4 presents the results of the factors influencing students‟ intentions or decisions to make in
Accounting. The students indicated several factors that influence their decisions about Accounting. All the
factors indicated by the students had a mean score of more than 2.50 except for “parents/family relatives” and
“friends”. From the results in Table 4, it was evident that the Accounting students highly ranked respect of
Accounting profession (M = 3.31; SD = .97), prestige of Accounting profession (M = 3.28; SD = 1.00), genuine
interest (M = 3.27; SD = .90), job availability (M = 3.20; SD = .97), previous performance in the subject (M =
3.19; SD = .96) and salary (M = 3.05; SD = 1.05) as determinants of their decisions to major in Accounting.
Conversely, the Management students highly rated the prestige of Accountant as a significant predictor of the
decisions to pursue Introductory Accounting. The rest of the factors were moderately ranked by the
Management students.
The independent samples t-test shows a statistically significant difference between B.Ed. Accounting
and Management students on respect of Accounting profession, the prestige of Accountant/profession, previous
performance in the subject, job availability, genuine interest in the subject/personal choice, and career guidance
(p < 0.05). The results imply that the Accounting students were more highly influenced by these factors than the
Management students. Our current results buttress the findings of previous studies findings (e.g., Mauldin et al.,
2000; Tan &Laswad, 2006, 2009; Shairah, 2009; Sugahara& Boland, 2009; Yusoff et al., 2011; Azevedo
&Sugahara, 2012; Ahinful et al., 2012; Odia &Ogiedu, 2013; Mbawuni&Nimako, 2015) that the major factors

*Corresponding Author: Leticia Bosu 61 | Page


Perceptions of First-Year University Accounting Major and Minor Studentsof ..
influencing students‟ choice to major in Accounting were based on personal, references and job-related factors.
In a related study, researchers found that students decided to major in Accounting before they began their
studies at the university (Heiat et al., 2007; Hunt et al., 2004).

V. Conclusions and Recommendations


At the University of Cape Coast, the Introductory Accounting course is mandatory for Business
Education Students (Accounting and Management).This inquiry was conducted to examine Business Education
students‟ perceptions towards Introductory Accounting.Our research revealed that students had positive
perceptions towards Introductory Accounting.There were significant differences between the B.ED Accounting
and Management students regarding their perceptions of Introductory Accounting, interest level in Introductory
Accounting and factors influencing their decisions to major in Accounting.The B.ED Accounting group holds
significantly more positive views than the B.ED Management students.However, both students‟ interest
levelswere negatively reduced after taking the course at the end of the semester.The study concluded that
personal, reference, job-related factors such as respect of accounting profession, the prestige of Accounting
profession, previous performance in the subject, job availability, genuine interest in the subject/personal choice,
and career guidance had astronger influence on students‟ decision to major in accounting.We concluded that the
traditional view of students “having negative discernments of Introductory Accounting or Accounting
profession” might not hold among Business Education students in Ghana.Thus, the trend of students‟
perceptions towards Accounting courses might be gradually changing, yet, at a tortoise rate.
There is a need for Accounting lecturers and educators to provide more career orientation for Business
Education Students, typically Management students, to help improve upon their perceptions of the
profession.Programmes like a more focused Accounting internship programme, effective career counselling, and
seminars and conferences by professional bodies may go a long way in upholding and conserving students‟
initial positive perception and attitude towards Introductory Accounting and other Accounting-related subjects.It
is also recommended that Accounting lectures at all levels of education should implement a balance of practical-
oriented teaching methods like the use of ICT, case-based learning and cooperative learning that can foster
students‟ self-efficacy and help students understand the application of Accounting principles to real-life
situations since Introductory Accounting is a compulsory course to all entrants.Providing a robust accounting
programme and curriculum that is broad-based in training and practically oriented is more likely to create more
interest to students and their wards.By this, the students will positively influence and feel motivated to pursue
their careers as professional accountants.
This study represents an initial attempt to gather information on the affective domain of Business
Education students‟ (i.e., Accounting and Management) perceptions of Introductory Accounting in Ghana and
requires additional replicationto collaborate our findings.Our study only used First-year Business Education
students in one University in Ghana; this should be recognised as a study limitation.The differences in the
findings of this current inquiry compared with prior studies imply that the generalisations of the findings across
countries and research context should be made with caution due to disparities in socio-cultural, economic issues,
geographical boundary, educational policies, study area, population characteristics, time frame, research design,
measurement of variables, respondents‟ social perspectives, values, beliefs, understanding and interpretation of
research items.

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