Higher Education Students' Perceptions of Accounting Modules

Abstract

The Accounting modules in Higher Education historically have lower academic success rates than other commerce modules. This study aims to analyse the perspectives of higher education students to understand why failure rates are high in the Accountancy discipline. By applying Social Cognitive and the Expectancy-Value Theories in an abductive approach the research questions focus on the nature of students' perceptions, the consequent impact on their learning and the required learning support. Using non-probability, purposive sampling, undergraduate accounting students from a single campus of a private higher education provider were selected as participants. Semi-structured interviews were conducted to collect the data, and the audio was recorded and then transcribed. Thereafter, the data was subject to a thematic analysis. The themes (findings) that were deduced from this study were "practice improves students' confidence", "students are motivated by peer performance", "practical value and relevance" which were aligned to both the Social Cognitive and the Expectancy-Value Theories. While students' challenges provided the emerging themes of "time management" as well as " understanding complex concepts".