Discerning Accounting and Non-Accounting Students' Perceptions in the First Course in Accounting as a Proxy for Separate Course Delivery

Abstract

The first course in accounting is a mandatory course in most business cores. Research relating to the first course in accounting has mainly been focused on potential accounting majors. In most introductory accounting classes, non-accounting majors occupy the most seats. However, only limited research has sought to ascertain the perceptions of all students about the first course in accounting relative to their respective majors. More importantly, such studies are shortchanged as they do not tell us what to do with the differences in perceptions that they find. Are the perceptual differences in the first course in accounting among accounting and non-accounting majors so different as to warrant separate course delivery? This study investigates any differences in perception among all students by major and by gender to ascertain whether these differences are significant enough to suggest the need for separate course delivery. This study also extended related studies by incorporating open-ended questions in the instrument used to ascertain students ’ perceptions. All sophomore students who took the required course of their majors participated in the study. The

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