Online Access: www.absronline.org/journals
Management and Administrative Sciences Review
Volume 4, Issue 2
Pages: 297-305
March, 2015
e-ISSN: 2308-1368
p-ISSN: 2310-872X
The Study of Learning Rate in Accounting Students: A Case Study
Seyed ali Siadat1, and Sajede Hasan Nejad Neysi2*
1.
Associate Professor, University of Isfahan, Iran
2.
Suasngerd Branch, Islamic Azad University, Susangerd, Iran
Today, accounting has crucial role in helping economic development such that its role is
more evident in developing countries. How to form and develop accounting is a function of
growth and increase in number of businesses, commercial regulations and public and tax
rules. Therefore, scientific and technical advancements in this field, from one hand, and
increasing economic growth, on the other hand has required that accountants obtain
necessary skills in related specific fields. Processing these specialties and training expert
human forces needs efficient and effective education structure appropriate for
environmental condition. Purpose of this research is studying the effectiveness of
accounting curriculum in graduate course. For this purpose, 63 male and female
accounting students of Islamic Azad University, Sousangerd branch in second semester of
academic year 92-93 and were evaluated. Results of study showed that these students are in
average level regarding learning accounting courses.
Keywords: Accounting education, learning, teaching pattern, professional training
INTRODUCTION
In modern world, universities and higher
education centers have three main mission i.e.
education, research and presenting services (Ku,
Shih, & Hung, 2014). Regarding important role of
these institutions in different economic, social,
cultural and political dimensions, ensuring desired
quality of performances is indispensable necessity
for preventing of wasting human and material
capitals and also, competition ability in future
world in which quality is the most important
component for survival of each organization
(Papageorgiou, 2014). Therefore, suitable attention
to these functions and missions have special
importance in effectiveness of universities.
In last two decades, necessity of improving
individual and social skills of accounting students
along with specific training has been emphasized.
Awareness and understanding learning styles and
mental interests of students is the basis of
nurturing their individual skills (Poorhouse, 2009).
On the other hand, exploiting this system needs
expert accounting forces and a suitable education
structure; therefore, training future accountants
and their effective participation in providing
accurate and reliable financial information and
*Corresponding author: Sajede HasanNejadNeysi,
Suasngerd Branch, Islamic Azad University, Susangerd, Iran.
E-Mail: [email protected]
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Volume: 4, Issue: 2, Pages: 297-305
analyzing this information for sustainable
development of countries like Iran has great
importance (Roodaki, 1999). Therefore, main
purpose of this research is studying learning rate
of accounting students in Islamic Azad University,
Sousangerd branch.
from fundamental deficits in curriculum and has
not the possibility of fostering talents and required
experts (Elijido-Ten & Kloot, 2015). This research
tries to investigate effectiveness of accounting
curriculum in graduate level to fin where we are
and what actions are needed for the development
of accounting.
STATEMENT OF THE PROBLEM
Main purpose of graduate accounting curriculum
is learning accounting as an information system
which is suitable for decision making. Students’
learning experience in these courses has
considerable effect on others and encourages them
to select this major. Therefore, these lessons should
be designed such that students gain required
accounting skills for entering business world and
attracts the best and clever students.
Today, accounting needs a suitable accounting
curriculum. Maccabi in 2007 has stated 4 basic
reason for this. First, organizations act in a
growing global economy. Second, decisions should
be made in a world which ra4-12-30000-sb-neidly
changes. Third, effect of technology on individuals
and organizations should be considered. Fourth,
there are crises about ethics and values in
economic, social and political institutions.
Accountants should have required trainings in
order to succeed in accounting and this is realized
only by presenting a suitable curriculum by
instructors to ensure that students can answer skill
needs of business society. Curriculum should be
designed such that students learn decision making
skills and become interested to accounting.
Accounting has very important role in helping
economic development which this role is more
evident in developing countries. How to form and
develop accounting is function of growth and
increase in businesses, trade rules and public and
tax regulations. Therefore, scientific and technical
advancements, in one hand, and increasing
economic growth, on the other hand, has created
this need that accountants obtain required skills in
relevant fields. Processing these specialties and
training expert human forces needs efficient and
effective
education
structure
which
is
corresponding with environmental conditions.
Regarding economic evolutions in the country, it
seems that accounting education system suffers
LITERATURE REVIEW
Some of important researches in this regard are
mentioned in following:
Izadinia and Massomi Khangah (2012) evaluated
the effectiveness of accounting departments in
public university and Islamic Azad University of
Isfahan. They gathered required data from 20
accounting departments of said universities. After
model implementation in four different scales, in
addition to calculating expected efficiency of each
unit, efficient groups were specified. Results
showed that some groups are inefficient in input
and output oriented states.
Bashirimanesh and Shahrokhi (2012) studied the
understanding of accounting students. Their
findings show that accounting students in studied
universities have suitable knowledge related to
accounting basics but their learning level in
relation with other issues is not suitable. Piecy
(2009) studied the role of apprenticeship in
developing the skills of accounting students. He
compared views of students participating in the
apprenticeship and other students and stated that
apprenticeship is a suitable educational tool in
creating transmittable skills in students. Therefore,
it is suitable to consider it in accounting
curriculum.
Edgard (2011) in a research concluded that from
the management accounting practitioners’ view,
financial accounting and tax accounting,
knowledge and team work, critical thinking and
written communication are the most important
skills which should be entailed in curriculum.
Nelson et.al (2008) is a research about accounting
students during 1991-2006 concluded that most
students have selected tit for suitable job
opportunities. It became clear that although most
students study in graduate level, most of them
have no plan for receiving Ph.D. degree. Sigel et.al
(2010) stated that accounting training is not
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corresponding with needs of students and users.
They showed that graduate accounting curriculum
has not significant development. As business
world moves toward globalization, new laws like
Sarbens-Axley act have changed business
procedures but traditional curriculums focus on
accounting rule and transactions. Students should
learn skills for decision-making and performance
management.
Stevers et al. (2007) studied learning experience of
students in basic accounting courses in three
American
universities.
They
distributed
questionnaire among 376 accounting, management
and other related students and found that job
satisfaction, accounting basics and professional
prestige have higher importance. Responses
indicated that students give value to financial
aspects in accounting. They found that accounting
plays important role in society. Responses showed
that there is room for improvement.
used that 55 questions includes understanding of
students from 6 factors related to the learning
experience: familiarity with accounting basics,
learning level, job satisfaction, familiarity with
accounting
associations,
occupational
opportunities and popularity and validity of
profession and other important questions about
important skills for success. First, respondents
were asked to determine their agreement with
each of 4 questions related to the experience of
accounting using Likert 5-point scale. Based on
this scale, 1 is rejection and 5 is confirmation.
Second, respondents were asked to determine their
understanding of importance and characteristics of
accounting based on Likert 5-point scale. Cronbach
alpha was used to measure reliability of questions.
Among 73 questions, 2 questions were deleted and
2 questions were deleted to increase the related
factor.
RESEARCH METHODOLOGY
RESEARCH HYPOTHESES
1. Learning rate of graduate accounting students
has suitable condition regarding familiarity with
accounting basics.
2. Learning rate of graduate accounting students is
in suitable condition regarding learning level.
3. Learning rate of graduate accounting students is
in suitable condition regarding job satisfaction.
4. Learning rate of graduate accounting students in
is suitable condition regarding familiarity with
accounting associations.
5. Learning rate of graduate accounting students
regarding job opportunities is in suitable
condition.
6. Learning rate of graduate accounting students is
in suitable condition regarding familiarity with
occupational validity.
7. Learning rate of graduate accounting students is
in suitable condition regarding familiarity with
important skills for success.
RESEARCH VARIABLES
In order to measure learning rate of accounting
students a questionnaire with 73 questions was
This is a descriptive survey research. In survey
research, response of questionnaires are gathered
and analyzed in one sample and then, required
suggestions generalized to the given society. This
research is applied in terms of purpose. Library
method was used to establish theoretical basics of
research topic and non-library methods were used
for gathering data. Questionnaire was used for this
purpose. Statistical sample was graduate
accounting students in Islamic Azad University,
Sousangerd Branch in second semester of
academic year 2013-2014. Simple random sampling
was used. Cronbach alpha was used to measure
reliability of questionnaires. In order to measure
reliability of questionnaires, Cronbach alpha was
used. Gathered questionnaires were studied by
SPSS software 20. T-test was used to measure
questionnaires.
HYPOTHESES STATISTICAL ANALYSIS
Based on the results, analysis of research variables
are as shown in appendix. In Table 1 and 2, data
shows number, mean, standard deviation and
results of t-test with degree of freedom and
significance levels for variables familiarity with
accounting basics, learning level, job satisfaction
and familiarity with accounting associations.
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Volume: 4, Issue: 2, Pages: 297-305
Results of first, second, third and fourth
hypotheses, based on t-test, indicated that the
mean is 11.032. Also based on t-test, t-statistic is
(39.57) with degree of freedom 61 and significance
level 0.000 (p<0.05) as shown in Table 2. Since
significance level of test is smaller than 0.05, it
shows that the hypothesis of desired condition of
familiarity with accounting basics, learning level,
job satisfaction and familiarity with accounting
associations of accounting students in Islamic
Azad University in Sousangerd was confirmed
and null hypothesis was rejected, but regarding
obtained mean (11.032) it can be said that learning
rate is in low level.
Results of fifth hypothesis, based on t-test,
indicated that the mean is 95.87. Also based on ttest, t-statistic is (46.81) with degree of freedom 61
and significance level 0.000 (p<0.05) as shown in
Table 3. Since significance level of test is smaller
than 0.05, it shows that the hypothesis of desired
condition of familiarity with accounting jobs of
accounting students in Islamic Azad University in
Sousangerd was confirmed and null hypothesis
was rejected, but regarding obtained mean (95.87)
it can be said that learning rate is in high level.
Results of sixth hypothesis, based on t-test,
indicated that the mean is 98.40. Also based on ttest, t-statistic is (45.04) with degree of freedom 61
and significance level 0.000 (p<0.05) as shown in
Table4. Since significance level of test is smaller
than 0.05, it shows that the hypothesis of desired
condition of familiarity with job validity of
accounting students in Islamic Azad University in
Sousangerd was confirmed and null hypothesis
was rejected, but regarding obtained mean (40.98)
it can be said that learning rate is in average level.
Results of seventh hypothesis, based on t-test,
indicated that the mean is 13.58. Also based on ttest, t-statistic is (46.03) with degree of freedom 61
and significance level 0.000 (p<0.05) as shown in
Table 5. Since significance level of test is smaller
than 0.05, it shows that the hypothesis of desired
condition of familiarity with important skills of
accounting students in Islamic Azad University in
Sousangerd was confirmed and null hypothesis
was rejected, but regarding obtained mean (13.58)
it can be said that learning rate is in average to
level.
CONCLUSION AND SUGGESTIONS
This research tried to study the effectiveness of
accounting education program to understand
where we are and take next steps for accounting
development (Weil, De Silva, & Ward, 2014).
Based on the results of statistical tests, we can
concluded that:
Regarding hypotheses first to fourth, the
hypothesis indicating condition of familiarity with
accounting basics, learning level, job satisfaction
and familiarity with accounting associations in
Islamic Azad University in Soussangerd (Duff,
2014). But regarding obtained mean (11.032) it can
be said that learning rate in relation with
familiarity with accounting basics, learning level,
job satisfaction and familiarity with accounting
association in Islamic Azad University in
Sousangerd is in low level (Helm-Stevens, Fall,
Havens, Garcia, & Polvi, 2014).
Regarding fifth hypothesis, assumption of
researcher indicating familiarity with job
opportunities of accounting students in Islamic
Azand University in Sousangerd was confirmed.
Regarding obtained mean (95.87), it can be said
that learning rate regarding familiarity with job
opportunities in Sousangerd University is high
(Moore, 2014).
Regarding sixth hypothesis, assumption of
researcher indicating desired condition of
familiarity with job validity of accounting students
in Islamic Azand University in Sousangerd was
confirmed. Regarding obtained mean (98.40), it can
be said that learning rate regarding familiarity
with job validity in Sousangerd University is in
average level (Hoskin, Fizzell, & Cherry, 2014).
Regarding seventh hypothesis, assumption of
researcher indicating desired condition of
familiarity with important skills for success of
accounting students in Islamic Azand University
in Sousangerd was confirmed. Regarding obtained
mean (58.13), it can be said that learning rate
regarding familiarity with important skills for
success of students in Sousangerd University is in
average to low level.
Generally, effective factors on students’ lack of
learning are as follows:
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Volume: 4, Issue: 2, Pages: 297-305
a.
Regarding information explosion in
modern era, contents of curriculum may lose
rapidly its accuracy and validity. Therefore, in
order to realize a suitable curriculum it is
necessary to select concepts, principles and
generalizations which are accurate and valid and
revised repeatedly (Jones, Spraakman, & SánchezRodríguez, 2014). Learnability should be
considered in selecting content i.e. selected
contents should not be out of learners’ experiences
scope such that it become difficult for them.
Learnability is related to suitable organization of
content i.e. selected content is sometimes difficult
and sometimes learning does not occur regarding
learning content (Jackson, 2014).
reduces learning of students. Therefore, it is
suggested that teachers use internal books which
are conformed to Iran’s accounting standards.
b.
Ministry of science is trying to prepare
academic calendar for each semester in order that
universities have the highest exploitation. But the
time allocated is not suitable with resources(Stout,
2014). Therefore, content of curriculum should be
considered.
4. Koolen, van Erven, and Grünwald (2014)
explained reason for loss of learning rate is nonmastery of teachers in lessons and teaching
different courses by one teacher during semester. It
is recommended that each teacher has one course
to gain mastery in it.
c.
Teaching in university is a sensitive activity
which needs dominance on content and certain
skills and attitudes in teacher (Cribb, 2014).
Teaching method is dependent on curriculum
content because teaching method makes the
curriculum rich and even it can be said that
effectiveness of each curriculum depends on
teaching method. In other words, material, method
and curriculum have full relation which
inattention to them makes them unprofitable.
5. Most accounting teachers, because of high
income of other jobs, have several jobs which leads
to fatigue, lack of concentration and low quality
and finally, reduces students’ learning. It is
recommended that the wage of teachers increased
(McCallum, 2014).
d.
The salient feature of teaching textbook in
our universities id found in all our universities.
Teachers rely exclusively on textbooks. This often
leads to second-hand experiences which are
organized mechanically. The student whish
succeed with this method has book-oriented
tendency not understanding what they read.
Teachers determine some texts of books and
students are forced to learn them and then, become
evaluated. It seems that this education reduces
individual creativity and leads to boredom
(teacher and student).
In addition to above solutions for resolving the
problems of accounting students in learning, using
these methods is suggested:
1. Recently, accounting teaching in Iran is done
using translated books which are not consistent
with environmental and work needs of Iran; this
2. One of the other reasons related to low rate of
students’ learning is not using ancillary teaching
devices like video-projector or intelligent board;
while these tools can facilitate training.
3. In contrast with other human sciences majors,
having work experience is a requirement for
accounting. Concerns caused that students work
part time in different firms to gain experience. This
reduces their achievement in learning. It is
suggested that apprenticeship held for students to
give them work experience certificate.
6. Creating competitive space about quality of
education and improving qualitative development
space in university.
7. Awareness of effectiveness of evaluating
performance of faculty members (Simonyan &
Zisserman, 2014).
Another factor that may affect the assessment of
students, there is a learning disability. These
disabilities are usually easily recognizable by all
teachers are not. They are hidden from the eyes
and after a while it becomes a habit. Those who
live with learning disabilities, their impact in many
areas of daily life experience. Effects of such
failure, not only in science, but also in other
aspects of life as well known.
LIMITATIONS
a. Unwillingness of students to answer all
questions.
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b. Uncertainty of accuracy and impartiality of
respondents to questionnaire.
c. Short second semester for gathering data.
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APPENDIX
Table 1: descriptive study of learning rate for accounting students
number Mean
SD
Mean
standard error
Familiarity with accounting basics, learning level, job
0.278 2.195 11.032
63
satisfaction, familiarity with accounting associations
Variable
Familiarity with job opportunity
2.048
16.12
95.87
63
Job professional validity
0.91
7.16
40.98
63
Familiarity with important skills for success
0.294
2.32
13.58
63
Table 2: t-test for accounting students’ learning-familiarity with accounting basics, learning level, job
satisfaction, familiarity with accounting associations
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Variable
familiarity with accounting
basics, learning level, job
satisfaction, familiarity with
accounting associations
T
Degree of
freedom
Sig.
39.57
61
0.000
Confidence level95%
Low bound
Upper bound
10.47
11.58
Table 3: t-test for accounting students’ learning-familiarity with job opportunity
Confidence level95%
Degree of
Variable
T
Sig.
freedom
Low bound
Upper bound
familiarity with occupational
46.81
61
0.000
91.77
99.96
opportunities
Table 4: t-test of accounting students learning regarding profession validity
Confidence level95%
Degree of
Variable T
Sig.
freedom
Low bound
Upper bound
Professional validity 45.04
61
0.000
39.16
42.80
Table 5: t-test of familiarity with important skills for success
Confidence level95%
Degree of
Variable
T
Sig.
freedom
Low bound
Upper bound
Familiarity with important
14.17
12.99
0.000
61
46.03
skills
305