Mobile application for accounting introductory course / Dr Marziana Madah Marzuki ... [et al.]

Accounting is described as highly-technical subject as students are supposed to know various accounting format and standard starting from recognizing business documents, transferring business transactions to journal and ledgers, double-entry system and preparing financial statements. Previous studies have found that accounting is perceived to be too number-oriented, dull and boring (Cohen & Hanno, 1993, Hung, 2014). Some of the negative perceptions on accounting subject where they view it as dull, boring, mechanical, repetitive, number crunching, introverted, methodical and tedious (Cory 1992; Cohen and Hanno 1993; Fisher & Murphy 1995; Friedlan 1995; Saudagaran 1996; Mladenovic 2000). These perceptions have jeopardized the status of accounting profession from the public. The most pressing problem facing the business environment today is that accounting subject is not attracting enough for the students (Najid et al., 2016). One common problem associated with the teaching of accounting to university students who are from non-accounting background is their low level of motivation to study accounting (Rush-Latypova, 2011). In fact, non-accounting students which major in business, computer science, plantation and agriculture and others have misperceptions about this subject while they still need to complete the course in order to graduate.