by Nor Asiah Idris*, Wan Zurina Nik Abdul Majid, Nik Zam Nik Wan, Siti Haliza Asat, Che Rokiah Mohamed |
Universiti Teknologi MARA, Malaysia |
Full Text: |
Abstract
Previous accounting education literature documents mixed evidence regarding student’s perception and opinion on accounting. The perceptions will influence learning and performance. Auditing, as a sub-set of the accounting discipline can be presented as an organized system, by which the auditor’s tasks can be broken down into a series of steps such as planning, tests of controls, substantive tests and statutory matters, in this way the teaching method of lecturing with routine problem solving was found inadequate. The possibility for challenges and difficulties arise, for both students and lecturers, when the educational methodology is inconsistent with the inherent nature of the subject. Therefore the teaching methods must be improved to promote creative thinking and self-development. This study offers three objectives. Firstly, to ascertain the student’s perceptions on learning audit course, secondly it aims to identify the preferred teaching methods and lastly, to identify the challenges they faced in learning audit course. Interestingly, our findings suggest positive perception on auditing course. This study also discovered a few challenges in studying audit course, and highlight real case example as a preferred teaching method. This study contributes to the accounting curriculum for designing the best teaching methods for audit course.
|
Keywords: Accounting education, accounting perception, audit subject, audit challenges |
Updated:: 27/06/2022 [syazmer]
MEDIA SHARING