Scopus
University students' comprehension difficulties in accounting subjects and their reasons
Energy Education Science and Technology Part B Social and Educational Studies · Ocak 2012
Makale Bilgileri
DergiEnergy Education Science and Technology Part B Social and Educational Studies
Yayın TarihiOcak 2012
Cilt / Sayfa4 · 323-330
Scopus ID2-s2.0-84861169512
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. © Sila Science.
Yazarlar (1)
1
Mustafa Ay
Anahtar Kelimeler
Accounting education
Accounting students
Accounting subjects
Comprehension difficulties
Kurumlar
Selçuk Üniversitesi
Selçuklu Turkey
Metrikler
21
Atıf
1
Yazar
4
Anahtar Kelime