Belief perseverance in students’ perceptions of accounting in a distance-learning environment: evidence from a GCC university
Journal of Accounting in Emerging Economies
ISSN: 2042-1168
Article publication date: 30 August 2022
Issue publication date: 23 October 2023
Abstract
Purpose
By drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and non-accounting students in a virtual learning setting at a Gulf Cooperation Council (GCC) university, and explains why students' perceptions have formed.
Design/methodology/approach
Adopting a case study approach, this study employs quantitative (anonymous questionnaires) and qualitative (semi-structured interviews) methods.
Findings
Responses from 142 financial accounting students indicate that non-accounting majors generally changed the students' perceptions significantly at the end of the semester, whereas students' accounting counterparts had relatively stable perceptions. This study also finds that a large number of non-accounting students perceived the benefits of taking the FAC and generally have less negative perceptions of the accounting profession, which supports the notion that non-accounting students evaluated discrediting information to reassess non-accounting students pre-established perceptions.
Practical implications
This study has several implications as follows: for the accounting education literature on how FAC assists students in changing students' perceptions through the lens of BPT, for professional accounting bodies to find ways to promote accounting careers for students and for educators to increase students’ desire for accounting study and profession.
Originality/value
The findings from this study are expected to contribute to GCC society by providing clarifications towards increasing students’ desire for accounting studies and professions.
Keywords
Acknowledgements
The author would like to thank Professor Shahzad Uddin (The Editor of the Journal of Accounting in Emerging Economies) and the anonymous reviewers for the helpful comments and suggestions, which substantially improved the quality of the paper. Also, the author would like to thank the instructors who taught the financial accounting course in spring 2021 for helping in distributing the questionnaires amongst the instructors' students.
Citation
Elsayed, N. (2023), "Belief perseverance in students’ perceptions of accounting in a distance-learning environment: evidence from a GCC university", Journal of Accounting in Emerging Economies, Vol. 13 No. 5, pp. 849-869. https://doi.org/10.1108/JAEE-12-2021-0406
Publisher
:Emerald Publishing Limited
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