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Procedía
Social and Behavioral Sciences
ELSEVIER Procedía - Social and Behavioral Sciences 90 (2013) 712 - 719
6th International Conference on University Learning and Teaching (InCULT 2012)
The Key Contributing Factors of Non-Accounting Students' Failure in The Introduction to Financial Accounting Course
Salwa Mudaa*, Amariah Hanum Hussinb, Haslin Joharic, Jamil Mohamed Saparid
Nurizzah Jamile
abcFaculty of Accountancy, Universiti Teknologi Mara, 72000, Kuala Pilah, Negeri Sembilan dFaculty of Applied Science, Universiti Teknologi Mara, 72000, Kuala Pilah, Negeri Sembilan eFaculty of Computer and Mathematical Sciences, Universiti Teknologi Mara, 72000, Kuala Pilah, Negeri Sembilan
Abstract
This paper examines the ranking of contributing factors of failure in the examination result of non-accounting students in completing an Introduction to Accounting course. A questionnaire survey was conducted to a total of 142 non-accounting students who took Introduction to Accounting course for a semester. The results reveal that the major contributing factors of failure are this subject being a non preferred course, non availability of lecturers after class hours, ambiguous questions in the final exam and accommodation problems. In addition, by using chi-square analysis, the result also shows that proportion of male students who passed is significantly different to the proportion of female students who passed the exam. The result also shows that there is a significant relationship between prior knowledge in accounting and performance in Introduction to Accounting course. This study is unique as it considers the students performance in a subject that is not the main discipline of the students (i.e., accounting course for non-accounting students).
©2013 TheAuthors.PublishedbyElsevier Ltd.
Selectionand/orpeer-reviewunderresponsibilityofthe FacultyofEducation,University TechnologyMARA, Malaysia. Keywords: Non accounting students,; performance,; failure,; gender,; prior academic knowledge
1. Introduction
Universiti Teknologi Mara (UiTM) Negeri Sembilan requires students to take Introduction to Financial Accounting (ACC106) during the first semester for Diploma in Business Study (BM111) and for students in
* Corresponding author. Tel.: +06-4832193. E-mail address: salwamuda@ns.uitm.edu.my
1877-0428 © 2013 The Authors. Published by Elsevier Ltd.
Selection and/or peer-review under responsibility of the Faculty of Education, University Technology MARA, Malaysia. doi:10.1016/j.sbspro.2013.07.144
Diploma in Agriculture and Technology Management (AT110), they will be taking ACC106 during the third semester. The content of Financial Accounting subject in diploma program covers topics that include: Introduction, Accounting Concept, Journals, Ledgers, Trial Balance, Financial Statement, Adjusting Entries, Adjusted Financial Statement, Bank Reconciliation, and Ratio Analysis. Prior to March 2011, students were tested with 5 subjective questions to be answered; including introduction to accounting, balance day adjustment, financial statements, bank reconciliation and ratio analysis. Meanwhile, starting from June 2012, the numbers of questions are reduced to four whereby balance day adjustment is only tested in a question of Adjusted Financial Statement
Some of the students performed well in this subject even though they do not have any background in accounting. However, some students are having difficulties in understanding the principles of double entries thus will not be able to prepare the correct ledger entries. In addition some students facing a big problem to understand the adjustments needed at the end of accounting period. Thus, they will not be able to prepare the correct Adjusted Financial Statements. These issues will contribute to higher percentage of failure for ACC106 course. Motivated by this situation, this paper attempts to investigate the factors contributing to the high failure rate for this subject.
The unique contribution of this paper is that it discusses the evidence on the factors affecting the academic performance of the students. The present study is also distinct from prior studies (Koh and Koh, 1999; and Duff, 2004) as it considers the students performance in a subject that is not the main discipline of the students (i.e., accounting course for non- accounting students). The remainder of the paper is structured as follows. The next section discusses a review of relevant literature. Then, the following section describes the research method and procedures used in this study. The subsequent section discusses the results of the study and the final section contains implications, limitations of the study and suggestions for future research.
2. Literature Review
Accounting subjects are not exclusively meant for students who are majoring in an accounting program. The knowledge of accounting is very important for all students especially to those who want to be an enterpreneur. Thus Accounting subjects are introduced to all students in other academic discipline such as Business, Economics, Engineering and Information Techonology. Prior studies have revealed that non-accounting students perceive the subject of accounting as irrelevant to their discipline. Consequently, a number of non-accounting students did not perform well in the accounting courses (Malgwi, 2006; Illias et al, 2009). UiTM Negeri Sembilan is facing the same situation whereby some of non-accounting students fail in accounting subject. This paper will investigate the factors that contribute to high failure rate in this subject. The academic performace in this paper refers to the performance in accounting subject
2.1 Students Learning Approach and Academic Performance
Prior research on learning has concluded that a number of approaches to learning have been adopted by learners. Marton and Saljo (1976) discovered two common ways which are learning-deep and surface approaches. Severel years later, Ramsden (1979) found another approach to learning, which is called the strategic approach or achieving approach (Sharma, 1997; Booth et al., 1999; Jackling, 2005; and Furnham et al., 2009).
The meaning of deep approach is a way of understanding knowledge learnt by connecting it to personal experience (Svensson, 1977). Meanwhile according to Entwistle & Ramsden (1983) and Tait & Enstwistle (1996), the deep approach is associated with intrinsic motivation whereby students learn for the sake of the knowledge and for self-development. In contrast, surface approach prefer students to memorize the facts instead of understanding the detail (Svensson, 1977; and Abraham et al., 2006). The surface approach is practised by students who study mainly to fulfill the requirement of their qualifications (Entwistle and Ramsden, 1983; Tait & Enstwistle, 1996; and Cassidy and Eachus, 2000).
Another approch is strategic approach which refers to a way of studying with the intention of obtaining the highest possible grades (Tait and Enstwistle, 1996; Booth et al., 1999; Duff, 1999; and Abraham et al., 2006). In addition, Booth et al. (1999) stated that students who adopt a strategic approach manage their time to study with the main intention of obtaining higher grades eventhough they do not really understand the subject matter learnt. Table 1 below summarizes the characteristics of the three approaches to learning:
Table 1: The Concept of three Approaches to Learning
Deep Approach_
Intention to understand
Interested in the subject or course
Relating the ideas and concepts to personal
experience
Examining the evidence and logic to understand the content Intention to understand
Surface Approach_
Memorizing the information needed for assessment
Finding it hard to make sense Having problems relating concepts
Anxiety about coping with the demands of the course
Memorizing the information needed for assessment
Strategic Approach
Intention to obtain highest possible grades
Putting in effort to excel Organizing the study efficiently
Managing time efficiently
Intention to obtain highest possible grades
Source: Duff (1999) adapted from Entwistle (1987)
2.2 Lecturer Efficiency and Academic Performance
There is no doubt about the importance of lecturer's role to educate students and motivating them to get the highest achievement of performance in their study. This is supported by Tucker et al. (2002), they found that teacher involvement had a powerful and direct impact on the academic engagement of African American students. Other research suggests that teachers have lower expectations for and fewer interactions with minority children (Garibaldi, 1992). These findings have prompted calls for promoting lecturer efficacy for working with students from diverse backgrounds (Frey, 2002).
In addition, Bandura's (1986) belief that self efficiency theory conceptualized lecturers' skills and abilities to create desirable outcomes for students (Gibson & Dembo, 1984). In other words, lecturers who deliver knowledge with effective teaching style despite home and peer influence may result a high academic performance. Moreover, lecturers also have confidence in their ability to teach persist longer in their teaching efforts, provide greater academic focus in the classroom, give different types of feedback, and ultimately improve student performance (Gibson & Dembo, 1984). Based on the discussion, this paper will investigate whether lecturer efficiency will give significant effect to academic performance or not.
2.3 Gender and Academic Performance
Previously, researchers had investigated the differences in the academic performance of male and female students and had reported mixed evidence. Mutchler et al. (1987) investigated the performance of female and male students in higher level accounting courses and found that female students significantly performed higher grades than the male students. The same result found by Tyson (1989) claimed that female students performed significantly better than the male students in his study on 200 students who were taking introductory accounting courses. In contrast, Koh and Koh (1999) and Okafor and Egbon (2011) found that male students outperformed their female counterparts. Buckless et al. (1991) and Gist et al. (1996) found that gender has no significant impact on academic performance. Eventhough there is mixed evidence from prior studies on the effect of gender on academic performance, this paper will examine whether there is a positive relationship between gender and academic performance in Introduction to Accounting course.
2.4 Prior Exposure to Knowledge and Academic Performance
Accounting is a subject area that requires skills of calculation; and having a prior knowledge is one of the advantages to students. This is a reason why several researchers have investigated the impact of prior exposure to accounting and mathematical background courses on performance in college accounting courses. However, the results were inconclusive. Some studies (Baldwin and Howe 1982; Bergin 1983; and Schroeder 1986) found out that performance is not significantly associated with prior exposure to high school accounting education. In contrast, some later studies (Eskew and Faley 1988; Bartlett, Peel and Pendlebury 1993; Gul and Fong 1993; Rohde and Kavanagh 1996) found that prior accounting knowledge, obtained through high school education, is a significant determinant of performance in college-level accounting courses. Hence, this paper will investigate whether having basic accounting during primary school is significant to academic performance or not.
2.5 External Problems as a Control Variable
Despite the factors that were discussed above (i.e students learning style, lecturer, prior exposure and gender), this paper also discussed some of the external problems that may influence academic performance. Among the problems that might be considered to contribute to the failure to this course are financial, family, boyfriend / girlfriend, peers, health, transportation, hotel / housing and facilities. All these problems are identified as a boarder to enable students to perform well in their study. Thus, it is important to take all the problems into consideration as well. Therefore, this paper will study the external problems and see whether these factors affect academic performance.
3. Methodology
Respondents were selected from students who are in year 1, 2 and 3 of Diploma in Agriculture and Technology Management (AT110), and Diploma in Business Study (BM111) in UiTM Negeri Sembilan. They were distributed with a set of questionnaire and data were collected during regularly scheduled class periods. The students took approximately 5 minutes to complete the questionnaire.
The study uses a survey to obtain data on contributing factors of failure in course ACC106. According to Cooper and Schindler (2001), the survey method would be the best approach in gaining opinions or perceptions. By distributing questionnaires in the study, the perceptions and opinions of the respondents were obtained easily and in less time. Section A of the questionnaire contains demographic information of the respondents, while Section B contains 43 significant contributing factors of failure related to students, lecturers, program structure, assessment format, and external problems such as transportation and facilities. In addition, there was one (1) open-ended question in Section C for the respondents to provide their comments and suggestions to reduce the failure rate for the course.
For the purpose of analysing the data, the Statistical Package for Social Science (SPSS) software was used. The statistical techniques adopted were descriptive statistics (frequency tabulation). Mean and simple ranking were used.
4. Result
Demographic Profile
One hundred and forty-two students of Diploma in Agriculture and Technology Management (AT110) and Diploma in Business Study (BM111) in UiTM Negeri Sembilan responded in the survey. Seventy respondents (49.3%) were female. 56.1% of the respondents comprised of students of AT110. With regards to the examination result, 46.2% of the respondents have to repeat the course due to the failure in their first attempt. Of
the total one hundred and forty-two respondents, only 28% has prior knowledge in this course and only 40.3% passed.
Contributing Factors of Failure
In order to answer research question number one, every factor in each category were analyzed and ranked.
Table 4.1: Ranking of Student Factor
Factors Mean Rank
The course is not preference course 4.17 1
No proper studying technique 3.64 2
Seniors always give a bad impression 3.57 3
Lack of knowledge in English 3.55 4
Lack of effort 3.47 5
Does not refer to text book 3.39 6
No attempt to answer past years' exam question 3.36 7
Lack of self motivation 3.21 8
Does not consult the lecturer 3.16 9
Does not give attention to the lecturer 3.14 10
Does not have adequate time to study 2.91 11
No adequate tutorials done 2.88 12
Table 4.1 summarizes the results on students' factor. Twelve factors were tested. Top 6 items chosen by respondents were; the course were not a preference course, no proper studying technique, bad impression from seniors, lack of knowledge in English and lack of own effort. The respondents who are studying in Diploma in Agriculture may not prefer to learn this course due to nature of course which is totally different from their major course. However, a study done by Suhaiza Ismail & Nuramariah Kasim (2011) found that students who are taking other majoring course can obtain a good result in accounting subject provided they are academically good in other subjects.
The least contributing factors chosen by students were; does not give attention to the lecturers, does not have adequate time to study, and no adequate tutorials done. In order to excel in calculation-based course, students need to attempt not only past final exam questions, but must try to solve questions from text books and other sources. A better academic result requires critical thinking and analysis in solving the problems given.
Table 4.2: Lecturer
Factors Mean Rank
Lecturers are not available to provide academic guidance after class hours 4.01 1
Lack of effort to help students in the course 3.92 2
Does not provide a clear explanation 3.80 3
Does not use suitable example 3.71 4
Does not conform with teaching plan 3.65 5
Does not use suitable references 3.61 6
Lack of motivation to students 3.60 7
Does not return and discuss every assessment results on time 3.58 8
Explanation is not easy to understand 3.58 9
Lack of encouragement to students to ask questions and give opinions 3.58 10
Insufficient explanation 3.54 11
Non effective teaching technique 3.48 12
Table 4.2 shows the ranking of lecturers' factor chosen by the respondents. Among the top factors chosen were; lecturers are not available to provide them academic guidance after class hours, lack of effort to guide students, does not provide a clear explanation, and does not use suitable examples in delivering the syllabus. Students are encouraged to set an appointment for consultation with their respective lecturer so that the lecturer can provide them academic guidance after class hours. Besides, the students must grab the opportunity to ask
questions regarding the topics taught in the class in order to get better comprehension and clearer explanation. The students ranked factors such as; non effective teaching technique, insufficient explanation, and lecturer does not return and discuss assessment results on time as the least contributing factors in failure of ACC106.
Table 4.3: Assessment
Factors Mean Rank
The questions in the final exam are not clear and hard to understand 4.13 1
Does not have adequate time to answer final exam question 4.09 2
Assessment are not in line with the course outcome 4.08 3
The language/terms used in the questions are not understandable 3.60 4
The exam questions are not consistent with past exam format 3.43 5
The exam questions are not clearly structured 3.33 6
The marks in the final exam are not fairly allocated 3.29 7
The results for assessment factors are summarized in Table 4.3. Of the seven factors, the students perceived the questions in the final exam as follows; are not clear and hard to understand, does not have adequate time to answer the final exam questions, and assessment are not in line with the course outcome, these were the most contributing factors of failure. Accounting subject requires hard work and a lot of exercises and questions must be attempted in order to get a good score. Students not only must have skills in analyzing and understanding the requirement and information given in the questions, but providing answers with a complete calculation is also a must. Time allocation and management while sitting for the final exam are very important to assure all questions are well-attempted. The least contributing factors chosen by students were; the marks in the final exam are not fairly allocated, and the exam questions are not clearly structured.
Table 4.4: Program Structure
Factors Mean Rank
Lots of other assignments 3.46 1
The coverage is too wide 3.44 2
Extensive period needed 3.43 3
The topics are inappropriate 3.30 4
As for the program structure factor, the students think that lots of other assignments and the coverage of the course is too wide were the main reason for their poor performance in ACC106. The result is shown in Table 4.4 above. An excellent student must know how to manage their time efficiently and effectively in completing the assignments given.
Table 4.5: External Factor
Factors Mean Rank
Hostel / Housing 2.55 1
Transportation 2.52 2
Facilities 2.48 3
Peers 2.47 4
Boyfriend/ girlfriend 2.46 5
Financial 2.37 6
Family 2.11 7
The students ranked problem of hostel or housing, transportation problem and facilities as their external contributing factors in the failure of the course. The finding suggests that the students need to stay in the hostel rather than rent a house outside of the campus in order to avoid from coming late to the class due to transportation problem. The least factors chosen by the students were financial and family problem. The finding
shows that the students might use their academic loan wisely in order to avoid financial problem during their study.
The relationship between prior accounting knowledge and its result, and the relationship between gender and its result.
The relationship between gender and academic performance in ACC106 course was obtained by using Chi-Square analysis. The result indicates that proportion of male students that passed is significantly different to the proportion of female students that passed the exam. The finding is consistent with the prior works done by Alfan et al, (2005), Lin et al.,(2008) and Tho (1994). Female and male students have different study skills (Leonard & Jiang, 1999) and level of hard work and class attendance (Weiner & Steinberg, 1992).
The relationship between students' prior knowledge in accounting subject and performance in ACC106 course was also investigated through Chi-Square. The results show a significant relationship between the two variables. Similar findings were found by Abdel Halabi (2009), Lin et al., and Gul & Fong (1993) that prior accounting knowledge leads to a better result in university-level accounting course.
5. Conclusion
This paper has examined the contributing factors of failure in Introduction to Financial Accounting (ACC106) among non-accounting diploma students in UiTM Negeri Sembilan. The factors examined were student, lecturer, program structure, assessment and external factors. The study also determined the relationship between the gender and prior academic knowledge with the result of ACC106 course. As for the relationship between prior accounting knowledge and performance, the result indicated that there was a significant relationship among these two variables. The result also shows a significant relationship between gender and performance in ACC106 course.
The result for the ACC106 for the previous semester shows a decrease in failure rate. Some changes to the syllabus and format of final exam questions has been done and revised in order to help students manage their time well and score a better result.
Limitations of study
There are several limitations in this current study. First, the method used for the study is only based on questionnaire survey which may not reflect the real opinion of the students. Thus, the interview method should be undertaken in order to provide better and reliable input. Secondly, due to the time constraint, the study only tested a few variables which may not represent the factors of failure as a whole.
Suggestions for future research
Several recommendations were developed for future research. This study can be extended to other management accounting courses taken by non-accounting students in UiTM Negeri Sembilan which are ACC116 (Introduction to Cost Accounting) and ACC216 (Intermediate Cost Accounting) in order to compare the failure factors in the subjects. Comparison with other campuses that offers similar course can also be conducted in future to identify whether the ranking of failure factors vary among campuses.
Acknowledgements
The authors are indebted to the university students who took part in the research and to the many constructive comments of the anonymous reviewer.
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