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Factors Affecting the Performances in Accountancy in BHSEC 2021

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  • Sherub, Singye

Abstract

The current study was designed to examine the underlying causes behind low performance in accountancy in BHSEC 2021 by covering the perception of teachers and students. The sample size of 273 students (137 girls and 136 boys) from different schools and 68 teachers (16 females and 52 males) were chosen by using a simple random sampling method. Data were collected using a structured questionnaire in the google form. The data collected was tabulated and results were interpreted through mean values, frequencies, standard deviations and percentages. The study revealed different question patterns and more of competency-based question (CBQ) as the major cause of low achievement in accountancy by the perception of students and teachers. This study revealed that Bhutan Council for School Assessment and Examination (BCSEA) and Department of Curriculum and Professional Development (DCPD) have not oriented teachers on change of question pattern.

Suggested Citation

  • Sherub, Singye, 2023. "Factors Affecting the Performances in Accountancy in BHSEC 2021," Bhutan Journal of Business and Management, Gedu College of Business Studies, Royal University of Bhutan.
    • Handle: RePEc:eoq:bjbmjr:art40
    DOI: 10.17102/bjbm.v6.5
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    File URL: https://bjbm.gcbs.edu.bt/index.php/bjbm/article/view/40
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    References listed on IDEAS

    as
    1. Marann Byrne & Barbara Flood & Pauline Willis, 2002. "The relationship between learning approaches and learning outcomes: a study of Irish accounting students," Accounting Education, Taylor & Francis Journals, vol. 11(1), pages 27-42.
    2. Faisal Dhifallah Alfordy & Rohana Othman, 2021. "Students’ Perceptions of Factors Contributing to Performance in Accounting Principle Courses," International Journal of Higher Education, Sciedu Press, vol. 10(5), pages 1-18, October.
    3. Rodrigo Macaraig Velasco, 2019. "Factors Associated with Failure in Accounting: A Case Study of the Omani Students," International Journal of Higher Education, Sciedu Press, vol. 8(6), pages 157-157, December.
    Full references (including those not matched with items on IDEAS)

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