The First Course

College accounting programs have experienced declining enrollments for some time. Some have suggested that the decline might be attributable to misperceptions about the profession, perpetuated by the introductory course's failure to portray accurately the changing nature of accountancy activiti...

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Bibliographic Details
Published in:The CPA journal (1975) 2004-03, Vol.74 (3), p.64
Main Authors: Chen, Clement C, Jones, Keith T, McIntyre, D David
Format: Article
Language:English
Subjects:
Accounting
Accounting policies
Bias
Careers
Classrooms
College students
Curricula
Graduate students
Interactive learning
Motivation
Perceptions
Polls & surveys
School environment
Student attitudes
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Summary:College accounting programs have experienced declining enrollments for some time. Some have suggested that the decline might be attributable to misperceptions about the profession, perpetuated by the introductory course's failure to portray accurately the changing nature of accountancy activities. The authors' study adapts some of the items in Geiger and Ogilby, and adds other factors often considered important in generating student involvement and enhancing the learning process. This study reveals that sophomores thought the course significantly more useful than did juniors and seniors. It also underscores the need for an interactive learning environment that increases student interest levels. Sophomores provided a higher assessment of career benefit than did other respondents. Accounting students were also more likely to agree that the first course instructor created an interactive learning environment. This result was unexpected, because several different instructors teach this course. The results suggest that many challenges remain if the first course in accounting is to generate sufficient interest and motivation to sway high-aptitude students toward accounting.
ISSN:0732-8435