IDEAS home Printed from https://ideas.repec.org/a/jfr/ijhe11/v8y2019i6p157.html
   My bibliography  Save this article

Factors Associated with Failure in Accounting: A Case Study of the Omani Students

Author

Listed:
  • Rodrigo Macaraig Velasco

Abstract

Anywhere in the world, accounting is highly regarded as one of the most challenging subjects in business programs. This is usually associated with a high failure rate; a pressing issue that deserves an intervention. This paper analyzed the factors associated with failure in accounting as experienced by a college in the Sultanate of Oman in two-folds- teachers' and students' perspectives. The sequential explanatory mixed method of research was utilized through the quantitative survey and focus group discussion (FGD) supplemented by an interview. Based on the students' assessment of the challenges and study habits, the teachers' attribution of failure to students' skills and capabilities is affirmed. It is very much recommended that teachers go back to the basic reinforcement of skills-building strategies to help the students pass the module. Since this is a prelude to a higher analysis, further studies of the same nature are highly encouraged.

Suggested Citation

  • Rodrigo Macaraig Velasco, 2019. "Factors Associated with Failure in Accounting: A Case Study of the Omani Students," International Journal of Higher Education, Sciedu Press, vol. 8(6), pages 157-157, December.
    • Handle: RePEc:jfr:ijhe11:v:8:y:2019:i:6:p:157
    as

    Download full text from publisher

    File URL: https://www.sciedupress.com/journal/index.php/ijhe/article/download/16245/10222
    Download Restriction: no
    File URL: https://www.sciedupress.com/journal/index.php/ijhe/article/view/16245
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Rivero-Menéndez, M. José & Urquía-Grande, Elena & López-Sánchez, Pilar & Camacho-Miñano, M. Mar, 2018. "Motivation and learning strategies in accounting: Are there differences in English as a medium of instruction (EMI) versus non-EMI students?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 128-139.
    2. Ahmet Onay* & Serdar Benligiray, 2018. "Internal Factors Affecting Student Performance in Accounting Courses at a Vocational School," Sumerianz Journal of Economics and Finance, Sumerianz Publication, vol. 1(3), pages 82-90, 09-2018.
    3. Matthew Hall & Alan Ramsay & John Raven, 2004. "Changing the learning environment to promote deep learning approaches in first-year accounting students," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 489-505.
    4. Louise Gracia & Ellis Jenkins, 2002. "An exploration of student failure on an undergraduate accounting programme of study," Accounting Education, Taylor & Francis Journals, vol. 11(1), pages 93-107.
    5. Hall, Matthew & Ramsay, Alan & Raven, John, 2004. "Changing the learning environment to promote deep learning approaches in first year accounting students," LSE Research Online Documents on Economics 2956, London School of Economics and Political Science, LSE Library.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bruce Reinig & G. E. Whittenburg & Ira Horowitz, 2009. "Modelling Performance Improvement and Switching Behaviour in Team Learning," Accounting Education, Taylor & Francis Journals, vol. 18(4-5), pages 487-504.
    2. Richard B. Dull & Lydia L. F. Schleifer & Jeffrey J. McMillan, 2015. "Achievement Goal Theory: The Relationship of Accounting Students' Goal Orientations with Self-efficacy, Anxiety, and Achievement," Accounting Education, Taylor & Francis Journals, vol. 24(2), pages 152-174, April.
    3. Sugahara, Satoshi & Cilloni, Andrea, 2021. "Mediation effect of students’ perception of accounting on the relationship between game-based learning and learning approaches," Journal of Accounting Education, Elsevier, vol. 56(C).
    4. Maria Cadiz Dyball & Anna Reid & Philip Ross & Herbert Schoch, 2010. "Compulsory group work – accounting students' conceptions and suggestions," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 18(2), pages 92-105, July.
    5. Ballantine, Joan A. & Duff, Angus & McCourt Larres, Patricia, 2008. "Accounting and business students’ approaches to learning: A longitudinal study," Journal of Accounting Education, Elsevier, vol. 26(4), pages 188-201.
    6. Nicola J. Beatson & David A. G. Berg & Jeffrey K. Smith, 2020. "The influence of self‐efficacy beliefs and prior learning on performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(2), pages 1271-1294, June.
    7. Dong, Nanyan & Bai, Meng & Zhang, He & Zhang, Junrui, 2019. "Approaches to learning IFRS by Chinese accounting students," Journal of Accounting Education, Elsevier, vol. 48(C), pages 1-11.
    8. Duff, Angus & Mladenovic, Rosina, 2015. "Antecedents and consequences of accounting students' approaches to learning: A cluster analytic approach," The British Accounting Review, Elsevier, vol. 47(3), pages 321-338.
    9. Yilmaz Guney, 2009. "Exogenous and Endogenous Factors Influencing Students' Performance in Undergraduate Accounting Modules," Accounting Education, Taylor & Francis Journals, vol. 18(1), pages 51-73.
    10. Chung-Jen Wang & Hsin-Yun Hsieh, 2022. "Effect of Deep Learning Approach on Career Self-Efficacy: Using Off-Campus Internships of Hospitality College Students as an Example," Sustainability, MDPI, vol. 14(13), pages 1-17, June.
    11. Belete J. Bobe & Barry J. Cooper, 2020. "Accounting students’ perceptions of effective teaching and approaches to learning: impact on overall student satisfaction," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2099-2143, September.
    12. Dickson-Deane, Camille & Edwards, Miriam, 2021. "Transcribing accounting lectures: Enhancing the pedagogical practice by acknowledging student behaviour," Journal of Accounting Education, Elsevier, vol. 54(C).
    13. Parunchana Pacharn & Darlene Bay & Sandra Felton, 2012. "Impact of a Flexible Evaluation System on Effort and Timing of Study," Accounting Education, Taylor & Francis Journals, vol. 21(5), pages 451-470, October.
    14. Faisal Dhifallah Alfordy & Rohana Othman, 2021. "Students’ Perceptions of Factors Contributing to Performance in Accounting Principle Courses," International Journal of Higher Education, Sciedu Press, vol. 10(5), pages 1-18, October.
    15. Marriott, Pru & Lau, Alice, 2008. "The use of on-line summative assessment in an undergraduate financial accounting course," Journal of Accounting Education, Elsevier, vol. 26(2), pages 73-90.
    16. Ana C. Urquidi-Martín & Carmen Tamarit-Aznar & Javier Sánchez-García, 2019. "Determinants of the Effectiveness of Using Renewable Resource Management-Based Simulations in the Development of Critical Thinking: An Application of the Experiential Learning Theory," Sustainability, MDPI, vol. 11(19), pages 1-15, October.
    17. Jackson, Mark, 2014. "Accounting “Boot Camp”," Journal of Accounting Education, Elsevier, vol. 32(1), pages 88-97.
    18. Harrington, Donna Ramirez & Kulasekera, Kumuduni & Bates, Rick & Bredahl, Maury E., 2006. "Determinants of Student Performance in an Undergraduate Financial Accounting Class," Working Papers 34117, University of Guelph, Department of Food, Agricultural and Resource Economics.
    19. Ahmet Onay* & Serdar Benligiray, 2018. "Internal Factors Affecting Student Performance in Accounting Courses at a Vocational School," Sumerianz Journal of Economics and Finance, Sumerianz Publication, vol. 1(3), pages 82-90, 09-2018.
    20. Paul de Lange & Felix Mavondo, 2004. "Gender and motivational differences in approaches to learning by a cohort of open learning students," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 431-448.

    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jfr:ijhe11:v:8:y:2019:i:6:p:157. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sciedu Press (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.