Do students’ perceptions matter? A study of the effect of students’ perceptions on academic performance
Year: 2008
Type: article
Study design: Observational Study
Abstract: Prior accounting education literature documents that students typically associate accounting subjects with negative perceptions, but there are also recent suggestions that the stereotype of the accountant has positive associations. These perceptions of accounting are likely to affect students’ attitudes towards learning and, consequently, influence their performance. We examine the relationship between students’ perceptions and students’ performance. The present study involved undergraduate and graduate students enrolled in management accounting subjects. Our findings indicate that students’ performance is negatively affected by the negative perceptions of accounting that students bring to the subject. Our findings also suggest that positive perceptions of accounting held by students at the end of the semester have a positive impact on students’ performance.
Source: Accounting and Finance
Authors: Aldónio Ferreira, Andrijani Santoso
Institutions: Monash University, Australian National University
Language: English
Subfield: Accounting
Domain: Social Sciences
SDG: Quality education
Open Access status: bronze
OpenAlex ID: W2077032259