Students’ perceptions of their first accounting class: implications for instructors

ABSTRACT

The purpose of this action research study is to learn directly from undergraduate students, through focus groups, about their experiences in their first accounting class, especially about the students’ knowledge and practice of critical thinking and about which classroom experiences engaged their attention and enhanced learning. The findings show that students want to understand how the first accounting course connects to the business world and to their other classes. Participants were unsure about when and how they practiced critical thinking; for improved learning outcomes, instructors need to keep critical thinking front and center. Students also need instruction in how to study accounting and how to utilize effectively the resources provided in their textbooks and as supplemental tools (e.g. integrated accounting software). Accounting professors must adapt their teaching methods to help students to meet professional demands, such as critical thinking skills and ability to handle a complex global business environment.

KEYWORDS:

• Accounting education
• accounting faculty
• critical thinking
• first-year accounting students
• perceptions of accounting

Acknowledgements

We thank Dr. Diane Holtzman, who moderated the focus group sessions, and Jorge Garcia, a recent graduate, who assisted with the focus groups. We would like to thank Editage (www.editage.com) for English language editing.

Disclosure statement

No potential conflict of interest was reported by the authors.