Belief perseverance in students’ perceptions of accounting in a distance-learning environment: evidence from a GCC university

IF 3.2 Q1 BUSINESS, FINANCE
Nader Elsayed
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Abstract

PurposeBy drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and non-accounting students in a virtual learning setting at a Gulf Cooperation Council (GCC) university, and explains why students' perceptions have formed.Design/methodology/approachAdopting a case study approach, this study employs quantitative (anonymous questionnaires) and qualitative (semi-structured interviews) methods.FindingsResponses from 142 financial accounting students indicate that non-accounting majors generally changed the students' perceptions significantly at the end of the semester, whereas students' accounting counterparts had relatively stable perceptions. This study also finds that a large number of non-accounting students perceived the benefits of taking the FAC and generally have less negative perceptions of the accounting profession, which supports the notion that non-accounting students evaluated discrediting information to reassess non-accounting students pre-established perceptions.Practical implicationsThis study has several implications as follows: for the accounting education literature on how FAC assists students in changing students' perceptions through the lens of BPT, for professional accounting bodies to find ways to promote accounting careers for students and for educators to increase students’ desire for accounting study and profession.Originality/valueThe findings from this study are expected to contribute to GCC society by providing clarifications towards increasing students’ desire for accounting studies and professions.
远程学习环境下学生对会计认知的信念坚持:来自海湾合作委员会大学的证据
目的利用信念坚持理论(BPT),本研究在海湾合作委员会(GCC)大学的虚拟学习环境中,调查会计和非会计学生在第一会计课程(FAC)前和后的感知,并解释学生感知形成的原因。设计/方法/方法本研究采用个案研究方法,采用定量(匿名问卷)和定性(半结构化访谈)方法。来自142名财务会计专业学生的反馈表明,在学期结束时,非会计专业学生的看法普遍发生了显著变化,而会计专业学生的看法相对稳定。本研究还发现,大量非会计专业学生意识到参加FAC的好处,并且通常对会计职业的负面看法较少,这支持了非会计专业学生评估不可信信息以重新评估非会计专业学生预先建立的看法的观点。本研究的实际意义如下:对于会计教育文献中关于FAC如何通过BPT的视角帮助学生改变学生的观念,对于专业会计机构找到促进学生会计职业发展的方法,对于教育工作者增加学生对会计学习和职业的渴望。原创性/价值本研究的发现有望为GCC社会做出贡献,为提高学生对会计学习和职业的渴望提供澄清。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
5.80
自引率
13.00%
发文量
38
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