Perception on Introductory Accounting Course of Public University in Sabah, Malaysia: An Investigation on Program Structure, Asessment and External Factor

: Introductory to Accounting is one of the compulsory courses to be enrolled by non-accounting students in most of higher learning institutions in Malaysia. In trying to increase their passing rate, students pre-conceive accounting to be difficult, unpleasant and unattainable has become a major challenge for accounting educators. This paper aims to examine non-accounting students’ perception towards introductory accounting course in Borneo Region, particularly in University of Malaysia Sabah (UMS). UMS is one of two public university in the Island of Borneo in Malaysia. The study focused mainly on aspects of program structure, assessment and external factor. In total, 409 non-accounting students involved in this study. Our preliminary finding suggests that, appropriateness of content in syllabus, load of assignment and the inclusion of both management and financial accounting into one course is perceived to be acceptable. Meanwhile, for the assessment factor, the clarity and level of difficulty to understand the final examination question, time allocated during final examination, assessment to be matched with the course outcome, final examination formats and marks allocated address no impacts against their perceived perceptions. External factors of financial, family, facilities and transportation problems revealed no importance in determining student’s perception of introductory accounting course. Students are generally still in favour with the assessment and program structure of introductory accounting course. At the same time, external factor has become insignificant in influencing their decision to perceived accounting course as acceptable or not in their learning environment.