poor academic performance
JKAU: Econ. & Adm., Vol. 10, pp. 35-50 (1417 A.H./1997 A.D.)
Student Perceptions of the Causes of Low Performance in
Principles of Accounting: A Case Study in Saudi Arabia
SULAYMAN H. ATIEH (*)
Associate Professor of Accounting
Department of Accounting and Management Information Systems
College of Industrial Management
King Fahd University of Petroleum and Minerals
Dhahran, Saudi Arabia
ABSTRACT. Students at KFUPM in Saudi Arabia were surveyed to determine what they consider to be the major obstacles to successfully completing the two required courses in
Principles of Accounting. The students were categorized as either accounting majors or non-accounting majors and were offered 26 potential obstacles plus one open-ended question. The study showed that the most significant obstacle was the negative attitude of students towards accounting as a difficult subject. Differences in responses of the two student groups occurred for only three of the listed obstacles, none of which were considered significant by either group. There was no correlation between the GPAs of the respondents and their views on the 26 obstacles. A comparison of the findings of this study and those of previous research is also discussed.
All students in the College of Industrial Management (CIM) at King Fahd
University of Petroleum and Minerals (KFUPM) in Saudi Arabia are required to take two courses in Principles of Accounting. The courses are designated as Acct 201 and
Acct 202 and they are taught during the somophere year in fully coordinated sections.
Both courses are taught in small lecture sections ranging from 15-20 students meeting three hours a week. The textbook used in teaching Acct 201 and Acct 202 is:
Fundamental Accounting Principles by Larson & Pyle. Three examinations including the final are given in each class during each semester. Approximately 70 percent of the
*
( ) ACKNOWLEDGMENTS: The author wishes to thank Professors Bruce Woodworth, Barkev
Student Perceptions of the Causes of Low Performance in
Principles of Accounting: A Case Study in Saudi Arabia
SULAYMAN H. ATIEH (*)
Associate Professor of Accounting
Department of Accounting and Management Information Systems
College of Industrial Management
King Fahd University of Petroleum and Minerals
Dhahran, Saudi Arabia
ABSTRACT. Students at KFUPM in Saudi Arabia were surveyed to determine what they consider to be the major obstacles to successfully completing the two required courses in
Principles of Accounting. The students were categorized as either accounting majors or non-accounting majors and were offered 26 potential obstacles plus one open-ended question. The study showed that the most significant obstacle was the negative attitude of students towards accounting as a difficult subject. Differences in responses of the two student groups occurred for only three of the listed obstacles, none of which were considered significant by either group. There was no correlation between the GPAs of the respondents and their views on the 26 obstacles. A comparison of the findings of this study and those of previous research is also discussed.
All students in the College of Industrial Management (CIM) at King Fahd
University of Petroleum and Minerals (KFUPM) in Saudi Arabia are required to take two courses in Principles of Accounting. The courses are designated as Acct 201 and
Acct 202 and they are taught during the somophere year in fully coordinated sections.
Both courses are taught in small lecture sections ranging from 15-20 students meeting three hours a week. The textbook used in teaching Acct 201 and Acct 202 is:
Fundamental Accounting Principles by Larson & Pyle. Three examinations including the final are given in each class during each semester. Approximately 70 percent of the
*
( ) ACKNOWLEDGMENTS: The author wishes to thank Professors Bruce Woodworth, Barkev
References: 1. Abraham, E. C. Loughrey, and H. Whalen (1987), “Computerized Practice Set in Introductory Financial Accounting” Issues in Accounting Education, pp 2. Ayers, J. B., and R. M. Peters, (1977) “Productive Validity of the Test of English as Foreign Language for Asian Graduate Students in Engineering, Chemistry, or Mathematics,” 3. Doran, B. M., M. L. Bouillon, and C. G. Smith, (1991) “Determinants of Student Performance in Accounting Principles I and II,” Issues in Accounting Education, pp 4. Edmonds, T.P., and R. M. Alford, (1989) “Environmental Complexity and the Level of Information Processing by Introductory Accounting Students,” Issues in Accounting 5. Elikai, F., and J. Baker, (1988) “Empirical Evidence On the Effectiveness of Quizzes as a Motivational Technique,” Issues in Accounting Education, pp 6. Eskew, R. K. and R. H. Faley, (1988) “Some Determinants of Student Performance in the First College-level Financial Accounting Courses,” The Accounting Review, pp 7. Farrelly, G. E., and E. J. Hudson, (1985) “How to Teach Introductory Accounting: Student Views,” Journal of Accounting Education,, pp 8. Jochems, W. (1991) “Effects of Learning and Testing in a Foreign Language,” European Journal of Engineering Education, Vol 9. Ott, R. L., (1988) “Pretest Reviews in Intermediate Accounting: An Empirical Analysis,” Issues in Accounting Education, pp 10. Porter, L. W., and E. E. Lawler., (1968) Managerial Attitudes and Performance (Richard D 11. Reed, S. A., and J. M. Holley, (1989) “The Effect of Final Examination Scheduling on Student Performance,” Issues in Accounting Education, pp