Factors contributing to the performance of ACC game / Dr. Salwa Muda ... [et al.]

Accounting as one of the subjects in business education, has functions in developing individuals’ skills, knowledge, attitudes and values in life. Accounting is an essential part of business education in which much of our daily life is governed and affected, by the results and application of business. However, learning professional subjects in accounting is not like reading a novel, memorizing, or even like just mastering the accounting terms. In other words, it is very challenging, especially for the non-accounting students. Non-accounting students in general find accounting as a challenging subject and they rarely can see its relevance. This can be a vicious circle. Since accounting is taught in a progressive way, with each week providing a foundation for the next, poor attendance contributes to study difficulties. Any classes missed lead to problems in catching up, which in turn can lead to further demotivation. The various groups of students from different backgrounds studying accounting faced numerous problems. Accounting is defined as the art of classifying, recording, summarising and interpreting the financial statements and is used by both the internal and external users to make decisions. The nature of accounting that involves numbers and mathematical formulas may create negative perceptions to students who do not have knowledge in accounting. The students may assume that the accounting subjects are hard to understand and thus lose interest to learn the subject. A key issue here is the lack of motivation for the students in realizing about the relevance of accounting in their particular subject.