Exploring the student perception of acronym-based learning approach in learning accounting principles among non-accounting major students

Non-accounting students often find it difficult to learn accounting and to see how it applies to their field of study, which causes them to lose interest. Therefore, an acronymbased learning approach has been introduced as an innovative teaching method. This study evaluates students’ perceptions of an acronym-based learning approach in enhancing the comprehension of accounting principles among non-accounting majors at a public university in Sarawak, Malaysia, using the Theory of Planned Behaviour. Using a modified questionnaire administered during the March 2024 semester, the results indicate that over 60% of students found the approach engaging, enjoyable, and effective in simplifying the double-entry system. The method improved understanding of key accounting concepts, including terminology, formulas, and account classifications, while also increasing motivation, focus, and ease of application. More than 70% acknowledged the supportive role of lecturers and peers in reinforcing their interest through this approach. Furthermore, 64%–87% of respondents agreed that the approach is most beneficial when integrated into a holistic learning environment featuring detailed tutorials, supplementary materials, interactive teaching, and collaborative learning. The study affirms the potential of acronym-based strategies to democratize accounting education for non-specialist learners. Implications and suggestions for future research are discussed.