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Do students’ perceptions matter? A study of the effect of students’ perceptions on academic performance

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  • Aldónio Ferreira
  • Andrijani Santoso

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.

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  • Aldónio Ferreira & Andrijani Santoso, 2008. "Do students’ perceptions matter? A study of the effect of students’ perceptions on academic performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 209-231, June.
    • Handle: RePEc:bla:acctfi:v:48:y:2008:i:2:p:209-231
    DOI: 10.1111/j.1467-629X.2007.00239.x
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    2. Huikku, Jari & Myllymäki, Emma-Riikka & Ojala, Hannu, 2022. "Gender differences in the first course in accounting: An achievement goal approach," The British Accounting Review, Elsevier, vol. 54(3).
    3. Michael Brooks & Tyra Whittaker & Yudan Wang, 2023. "White Counselor Education Faculty on the Topics of Racism and Privileges in the Classroom: A Personal Journey," International Journal of Social Science Studies, Redfame publishing, vol. 11(3), pages 3847-3847, May.
    4. Tucker, Basil P. & Lawson, Raef, 2020. "EMBAs perceived usefulness of academic research for student learning and use in practice," The British Accounting Review, Elsevier, vol. 52(5).
    5. Kumar Biswas & Sudipta Bose & Millicent Chang & Syed Shams, 2023. "Determinants and consequences of student satisfaction in Australian Universities: Evidence from QILT Surveys," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 1821-1850, June.
    6. Krom, Cynthia L. & Williams, Satina V., 2011. "Tell me a story: Using creative writing in introductory accounting courses to enhance and assess student learning," Journal of Accounting Education, Elsevier, vol. 29(4), pages 234-249.
    7. Delgado Hurtado, María del Mar & Castrillo Lara, Luis Ángel, 2015. "Efectividad del aprendizaje cooperativo en contabilidad: una contrastación empírica," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 138-147.
    8. Sugahara, Satoshi & Cilloni, Andrea, 2021. "Mediation effect of students’ perception of accounting on the relationship between game-based learning and learning approaches," Journal of Accounting Education, Elsevier, vol. 56(C).

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