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An investigation into ways of challenging introductory accounting students' negative perceptions of accounting

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  • Rosina Mladenovic

Abstract

Research shows that introductory accounting students have many stereotypical negative perceptions of accounting and that negative perceptions are often created or reinforced in introductory accounting courses. Since stereotypes influence career choice, courses supporting unrealistic perceptions may result in the 'wrong” people choosing accounting careers and the 'right” people choosing non-accounting careers (Friedlan, 1995). Recent studies show that, while nontraditional teaching methods, such as cooperative learning and case-based learning, are more effective in changing negative perceptions than more traditional lecture-based methods, these methods provide only limited success. Using Ramsden's (1992) Model of Student Learning in Context and Biggs' (1996) Alignment Model, this study provides potential explanations for the limited success of alternative teaching methods and explores a more effective way to facilitate appropriate changes in students' perceptions. In contrast to prior studies, this study finds statistically significant positive changes in students' negative perceptions for almost all survey items.

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  • Rosina Mladenovic, 2000. "An investigation into ways of challenging introductory accounting students' negative perceptions of accounting," Accounting Education, Taylor & Francis Journals, vol. 9(2), pages 135-155.
    • Handle: RePEc:taf:accted:v:9:y:2000:i:2:p:135-155
    DOI: 10.1080/09639280010000147
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    References listed on IDEAS

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    1. Morgan, Gareth, 1988. "Accounting as reality construction: Towards a new epistemology for accounting practice," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 477-485, August.
    2. Yamey, Bs, 1964. "Accounting And The Rise Of Capitalism - Further Notes On A Theme By Sombart," Journal of Accounting Research, Wiley Blackwell, vol. 2(2), pages 117-136.
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    Cited by:

    1. Wells, Paul K., 2018. "How well do our introductory accounting text books reflect current accounting practice?," Journal of Accounting Education, Elsevier, vol. 42(C), pages 40-48.
    2. Samantha Sin & Alan Jones & Peter Petocz, 2007. "Evaluating a method of integrating generic skills with accounting content based on a functional theory of meaning," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(1), pages 143-163, March.
    3. Ursula Lucas, 2001. "Deep and surface approaches to learning within introductory accounting: a phenomenographic study," Accounting Education, Taylor & Francis Journals, vol. 10(2), pages 161-184.
    4. 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.
    5. Karlsson, Per & Noela, Massa, 2022. "Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession," Journal of Accounting Education, Elsevier, vol. 58(C).
    6. Husam Aldamen & Rajab Al-Esmail & Janice Hollindale, 2015. "Does Lecture Capturing Impact Student Performance and Attendance in an Introductory Accounting Course?," Accounting Education, Taylor & Francis Journals, vol. 24(4), pages 291-317, August.
    7. Kevin M. Baird & Venkateshwaran Narayanan, 2010. "The effect of a change in teaching structure on student performance," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 18(2), pages 148-161, July.
    8. Hunjra, Ahmed Imran & Rehman, Kashif-Ur- & Ahmad, Abrar & Safwan, Nadeem & Rehman, Ijaz-Ur, 2009. "Factors explaining the choice of finance major: students’ perception towards finance profession," MPRA Paper 40687, University Library of Munich, Germany.
    9. Jean Ingersoll Abbott & Barry R. Palatnik, 2018. "Students’ perceptions of their first accounting class: implications for instructors," Accounting Education, Taylor & Francis Journals, vol. 27(1), pages 72-93, January.
    10. Aldónio Ferreira & Andrijani Santoso, 2008. "Do students’ perceptions matter? A study of the effect of students’ perceptions on academic performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 209-231, June.
    11. Stephen Coetzee & Ruanda Oberholzer, 2010. "South African Career Guidance Counsellors' and Mathematics Teachers' Perception of the Accounting Profession," Accounting Education, Taylor & Francis Journals, vol. 19(5), pages 457-472.
    12. Lucas, Ursula & Meyer, Jan H.F., 2005. "‘Towards a mapping of the student world’: the identification of variation in students' conceptions of, and motivations to learn, introductory accounting," The British Accounting Review, Elsevier, vol. 37(2), pages 177-204.
    13. Krom, Cynthia L. & Williams, Satina V., 2011. "Tell me a story: Using creative writing in introductory accounting courses to enhance and assess student learning," Journal of Accounting Education, Elsevier, vol. 29(4), pages 234-249.
    14. Andrew Worthington & Helen Higgs, 2003. "Factors explaining the choice of a finance major: the role of students' characteristics, personality and perceptions of the profession," Accounting Education, Taylor & Francis Journals, vol. 12(3), pages 261-281.
    15. Arquero, José Luis & Fernández-Polvillo, Carmen & Hassall, Trevor & Joyce, John, 2017. "Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 13-24.
    16. Huikku, Jari & Myllymäki, Emma-Riikka & Ojala, Hannu, 2022. "Gender differences in the first course in accounting: An achievement goal approach," The British Accounting Review, Elsevier, vol. 54(3).
    17. Teresa C. Herrador-Alcaide & Montserrat Hernández-Solís & J. Fortunato Hontoria, 2020. "Online Learning Tools in the Era of m-Learning: Utility and Attitudes in Accounting College Students," Sustainability, MDPI, vol. 12(12), pages 1-22, June.
    18. Balasingham Balachandran & Michael Skully & Kevin Tant & John Watson, 2006. "Australian evidence on student expectations and perceptions of introductory business finance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(5), pages 697-713, December.
    19. Beverley Jackling & Claude Calero, 2006. "Influences on Undergraduate Students' Intentions to become Qualified Accountants: Evidence from Australia," Accounting Education, Taylor & Francis Journals, vol. 15(4), pages 419-438.
    20. 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.
    21. 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.
    22. Navallas, Begoña & del Campo, Cristina & Camacho-Miñano, María-del-Mar, 2017. "Exploring auditors’ stereotypes: the perspective of undergraduate students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 25-35.
    23. Penne Ainsworth, 2001. "Changes in accounting curricula: discussion and design," Accounting Education, Taylor & Francis Journals, vol. 10(3), pages 279-297.
    24. 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).

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