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Factors Associated with Failure in Accounting: A Case Study of the Omani Students

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  • Rodrigo Macaraig Velasco

Abstract

Anywhere in the world, accounting is highly regarded as one of the most challenging subjects in business programs. This is usually associated with a high failure rate; a pressing issue that deserves an intervention. This paper analyzed the factors associated with failure in accounting as experienced by a college in the Sultanate of Oman in two-folds- teachers' and students' perspectives. The sequential explanatory mixed method of research was utilized through the quantitative survey and focus group discussion (FGD) supplemented by an interview. Based on the students' assessment of the challenges and study habits, the teachers' attribution of failure to students' skills and capabilities is affirmed. It is very much recommended that teachers go back to the basic reinforcement of skills-building strategies to help the students pass the module. Since this is a prelude to a higher analysis, further studies of the same nature are highly encouraged.

Suggested Citation

  • 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.
    • Handle: RePEc:jfr:ijhe11:v:8:y:2019:i:6:p:157
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    References listed on IDEAS

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    1. Ahmet Onay* & Serdar Benligiray, 2018. "Internal Factors Affecting Student Performance in Accounting Courses at a Vocational School," Sumerianz Journal of Economics and Finance, Sumerianz Publication, vol. 1(3), pages 82-90, 09-2018.
    2. Matthew Hall & Alan Ramsay & John Raven, 2004. "Changing the learning environment to promote deep learning approaches in first-year accounting students," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 489-505.
    3. Hall, Matthew & Ramsay, Alan & Raven, John, 2004. "Changing the learning environment to promote deep learning approaches in first year accounting students," LSE Research Online Documents on Economics 2956, London School of Economics and Political Science, LSE Library.
    4. Rivero-Menéndez, M. José & Urquía-Grande, Elena & López-Sánchez, Pilar & Camacho-Miñano, M. Mar, 2018. "Motivation and learning strategies in accounting: Are there differences in English as a medium of instruction (EMI) versus non-EMI students?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 128-139.
    5. Louise Gracia & Ellis Jenkins, 2002. "An exploration of student failure on an undergraduate accounting programme of study," Accounting Education, Taylor & Francis Journals, vol. 11(1), pages 93-107.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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