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Attitudes of Non-Accounting Majors Toward an Introductory Accounting Course: Results from Student Interviews

Purpose: The purpose of this research is to provide insights into the antecedents of student attitudes toward the first required accounting course by examining five related research questions. Design/Method/Approach: Interviews were conducted and open coding, as opposed to priori coding, was used to...

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Bibliographic Details
Published in:e-journal of business education & scholarship of teaching 2021-12, Vol.15 (3), p.16-24
Main Authors: Knight, Eric, Braun, Robert L, Simpson, William R, Guyader, Louis P. Le
Format: Article
Language:English
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Summary:Purpose: The purpose of this research is to provide insights into the antecedents of student attitudes toward the first required accounting course by examining five related research questions. Design/Method/Approach: Interviews were conducted and open coding, as opposed to priori coding, was used to analyse the responses using the NVivo software. Results: Results indicate that student attitudes are generally positive but are based largely on assumptions rather than first-hand knowledge. Positive associations exist with respect to accounting's importance to business and as a discipline. Negative associations tend to be toward math and its application in part-time employment settings. The implication is that increasing professional interaction early in the first course could have an impact on student attitudes toward the discipline and profession. Key words: Student attitudes; first year accounting; NVivo software.
ISSN:1835-9132
1835-9132