D.B.A.  Baker College (Michigan), 2015.
Specialization:  Business education; Accounting; Education 

Attitudes of nonaccounting business majors toward a required accounting course
99 pages. UMI #: 3706078
Citation, Abstract & Full text in ProQuest Dissertations & Theses Database

Business schools require students to take at least one entry-level accounting course. The problem is that these students often struggle to perform well in the introductory accounting course. The purpose of this study was to gain a deeper understanding of nonaccounting students’ attitudes toward their required accounting course. The study’s theoretical framework was Crede and Kuncel’s contention that attitude is a precursor to motivation and directly influences academic performance. Research questions addressed participants’ attitudes toward as well as what led to those attitudes. The sample size was 10 students chosen randomly from a research population of 345 nonaccounting freshmen business majors before taking the required financial accounting course. Data collection involved semistructured, face-to-face interviews, which were recorded, transcribed, and analyzed for themes. The results indicated that participants associated accounting exclusively with mathematics. Their attitudes were generally positive. They were eager to learn a new subject and recognized the importance of the accounting function. Negative attitudes resulted from accounting tasks participants had performed in part-time jobs, which they considered menial. Results of the study will be significant for students, educators, and administrators. Understanding student attitudes will enable educators to design courses that improve student performance. The results could help in curriculum development and admissions decisions.

• Bernice Folz, Ph.D., Chair
• John Vinton, Ph.D.
• Susan Cathcart, Ph.D.