Related Studies

This section presents prior research endeavors concentrated on discerning potential factors associated
with underperformance in accounting, catering to both specialized and non-specialized individuals.

2.1 Influential Factors on Academic Achievement The field of accounting demands a blend of analytical
and mathematical skills, necessitating intricate analysis for requisite computations. Many students
encounter challenges particularly in the mathematical aspects. Garkaz, Banimah, and Esmaeili (2011)
delved into the academic performance of university students in Iran, highlighting the influence of
diploma type, whereby those with a mathematics background exhibited superior achievements
compared to non-mathematics counterparts. Similar findings were echoed by Shaban (2015) in Jordan,
establishing a positive correlation between mathematics grades and the performance of accounting
students. Various researchers advocate for the significance of prior knowledge in accounting studies,
with a focus on its introduction at the high school level. Papageorgiou's (2017) longitudinal study in a
South African university over five years explored the impact of pre-university knowledge on academic
performance, confirming that students exposed to accounting during their Grade 12 showcased
enhanced performance in Accounting 1. Moreover, Marinaccio (2017) demonstrated a significant
positive relationship between high school accounting and performance in managerial accounting. Onay
and Benligiray (2018) further validated that high school education influenced students' success in
accounting courses, while Arquero, Byrne, Flood, and Gonzales (2009) emphasized the preparatory role
of high school accounting in students' initial accounting module. Alanzi (2015) concluded that prior
accounting knowledge not only enhances performance but also boosts self-confidence among students.
Given the sequential and procedural nature of accounting topics, student attendance and commitment
to classes play pivotal roles in consolidating learning across various subjects. Several students attribute
their success in accounting to regular class attendance, as evidenced by Duve's (2016) investigation into
the academic performance of non-accounting students in Great Zimbabwe University. Additionally,
Alanzi (2015) highlighted the significant influence of attendance on students' performance in cost
accounting in Kuwait. Jameel and Hamdan (2015) further emphasized the motivational role of teachers
and strict attendance policies in enhancing student engagement. Other factors affecting student
performance encompass age, nationality (Mutairi, 2011), prior educational attainment (Nayebzadeh,
Aldin, & Heirany, 2011), English proficiency, independent learning via internet access, and family support
(Sebrina, Serly & Taqwa, 2018). Notably, Mutairi's (2011) study in Kuwait revealed that international
students outperformed their local counterparts. Furthermore, students' high school grades serve as
crucial predictors of their ability to navigate accounting modules in higher education (Sebrina, Serly &
Taqwa, 2018). De Villiers and Farrington (2017) identified accounting exposure at the school level,
attendance, and English proficiency as paramount factors affecting students at risk of failure. Conversely,
Ozpeynirci et al. (2013) attributed failure to inappropriate teaching methodologies, inadequate
understanding of course content, and ineffective learning techniques. It is imperative that teaching
methodologies align with students' learning styles, fostering interactive engagement between educators
and learners.

2.2 Study Habits and Learning Approaches Puma-at and Hamed (2016) scrutinized the study habits of
Omani students, revealing prevalent practices such as home study, assignment preparation, prioritization
of college tasks, pre-examination revision, and extended study durations. However, these habits
primarily denote a surface approach to learning, contrasting with the strategic learning approach
advocated by Byrne et al. (2010) for accounting students. Ismail (2009) established a significant positive
correlation between learning approaches and academic performance. Panucci-Filho et al. (2013)
categorized accounting students into ascension and maintenance groups based on social strata,
suggesting varied perceived difficulties between these groups. Borges et al. (2014) identified
procrastination, anxiety, and absence as detrimental study habits contributing to failure in accounting,
while Muda et al. (2013) pinpointed factors such as lack of attention in lectures, inadequate study time,
and insufficient tutorials as culprits. Mercado et al. (2016) reinforced these findings, highlighting the
importance of note-taking, outlining, and problem-solving practice for academic success. Conversely, Yu
(2011) argued against the significant impact of study duration, attendance at review sessions, and study
habits on accounting performance. Teaching competence emerges as a pivotal determinant of success
for non-specialist accounting students, as underscored by Haslam et al. (2014). Various teaching
strategies have been recommended to enhance learning outcomes in accounting, ranging from
personalized teacher-centered approaches and traditional lecture-discussion methods (Dimitrios et al.,
2013) to group learning activities (Hall, Ramsay & Raven, 2004) and blended learning approaches
(Bawaneh, 2011). Dangi et al. (2017) evaluated the efficacy of the Accounting Royale Balls Game
(AccRoBa) in teaching accounting concepts, yielding positive feedback from students on its effectiveness
in facilitating comprehension and peer collaboration.

2.3 Challenges Encountered English language proficiency emerges as a prominent challenge in

accounting education, with Rivero-Menendez et al. (2018) highlighting its correlation with enhanced
comprehension and confidence among students. Communication apprehension and math anxiety also
pose barriers to learning, particularly in accounting (Joyce et al., 2006). Beyond student struggles, other
impediments in accounting education encompass inadequate teaching resources, limited student-
teacher interaction, disparities between theory and practice, and outdated examination materials
(Tailab, 2013; Modise, 2016). In Brazil, accounting educators face challenges related to student
motivation, classroom heterogeneity, administrative burdens, large class sizes, and time constraints
(Araujo et al., 2015)

Almajed, A.K. & Hamdan, A. (2015 June). English Language and Accounting Education. European Journal
of Accounting Auditing and Finance Research, 3(6), 12-25.
Financial accounting is a skills course which to a large extent can be best learned through deliberate practice. Teachers
implement this by continuously assigning homeworks, encouraging good study habits, asking students to budget time for
studying, and generally exhorting students to “work hard”. Aims: This paper examines the impact of “study habits, skills, and
attitudes” (SHSAs) on the performance of students in an introductory financial accounting college course. Sample: 395 2nd year
business students in a Philippine university. Method: Data related to variables found to have influenced accounting
performance in previous researches as well as SHSA variables are collected through student survey and school records. They are
treated as independent variables using multiple regression analysis, with the accounting course final grade as the dependent
variable. The paper also examines the factors that differentiate high- from low-performing students. Results: The study found
that math proficiency, English proficiency, high school accounting, and academic aptitude influence accounting performance,
supporting the findings of many previous researches on cognitive factors. Among the SHSA factors, only student perception of
teacher effectiveness and level of effort influence accounting performance. Time spent studying, attendance in review classes
conducted in tutorial centers, motivation, and study habits have no significant effect. Upon further analysis comparing high and
low performers, study habits show up to be significant as well. In particular, students who performed better are those who did
more in terms of reading ahead, doing their homework, participating in class, and cramming for exams. Conclusion: Since
student perception of teacher effectiveness strongly influences accounting performance, it is critical that hiring and training of
accounting faculty be given utmost importance. Level of effort and good study habits also help, but not the sheer number of
study hours.

Darwin D. Yu. (2011/12). How much do study habits, skills, and attitudes affect student performance inintroductory college accounting
courses?. New Horizons in Education, 59(3), 1-15.