University Students' Comprehension Difficulties in Accounting Subjects and Their Reasons
Yükleniyor...
Dosyalar
Tarih
2012
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
SILA SCIENCE
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
This research aims at determining the comprehension difficulties of senior year students in accounting subjects of the faculty of economic and administrative sciences and the reasons for these difficulties. The subjects in the curriculum of the courses related to accounting were collected under 21 headings and 137 senior year students in the faculty of economic and administrative sciences were asked about their comprehension difficulties in these subjects and the reasons for these using a questionnaire. The subjects that these students have the most difficulty in comprehending were determined as: cost calculation systems, financial management, the inventory process, accounting standards, financial statement analysis and cost accounting. The primary reasons for comprehension difficulties were indicated as: the subjects being maths-intensive, based on rote learning and memorization and not inclusive of adequate case studies.
Açıklama
Anahtar Kelimeler
Accounting education, Accounting students, Accounting subjects, Comprehension difficulties
Kaynak
Energy Education Science and Technology Part B-Social and Educational Studies
WoS Q Değeri
N/A
Scopus Q Değeri
N/A
Cilt
4
Sayı
1
Künye
Ay, M., (2012). University Students' Comprehension Difficulties in Accounting Subjects and Their Reasons. Energy Education Science and Technology Part B-Social and Educational Studies, 4(1), 323-330.
