The Introductory Accounting Course for Hospitality Students: A Relationship between Perceptions and Examination Performance

By Salamiah A. Jamal, Norzuwana Sumarjan and Chemah Tamby Chik.

Published by The Learner Collection

Format Price
Article: Print $US10.00
Article: Electronic $US5.00

Basic accounting subject can benefit those entering organizations where decision makers use accounting information. Students have negative stereotypical perceptions of accounting especially students from non-accounting majors. This study intended to investigate the perceptions of the hospitality students towards the Principle of Accounting and the effect of the changes towards students’ performance in the subject. Two hundred and eight (208) students enrolled in Hotel and Tourism Faculty, Universiti Teknologi MARA (UiTM) between November 2004 until March 2005 from UiTM Shah Alam, UiTM Melaka and UiTM Dungun, participated. There is a significant difference of students’ expected grade (p-value =0.037; p-value <0.05) at the beginning and the end of the semester. At the end of the semester, 70.0% of the student’s perception towards the subject changed. The actual performance of the students is positively correlated with the perception that the course will help them do well in their career (r=0.165), they gained a lot of knowledge (r=0.253), they like the subject (r=0.389), doing well in the subject was rewarding (r=0.247) and the lecturer has influence their opinion of the usefulness of the course (r=0.210). In conclusion, achieving good result in the subject is related to the positive perceptions towards the subject at the end of the semester.

Keywords: Introductory Accounting, Hospitality Students, Perception

The International Journal of Learning, Volume 14, Issue 7, pp.99-104. Article: Print (Spiral Bound). Article: Electronic (PDF File; 508.599KB).

Salamiah A. Jamal

Lecturer, Faculty of Hotel and tourism Management, University Technology Mara, Shah Alam, Selangor, Malaysia

I have been in the education line since 1999 and currently attach to University Technology MARA. I am lecturing in the faculty of hotel and tourism management teaching several accountig subjects to hospitality students (non-accounting students). My first degree was in Accounting and Management Control from Sheffield Hallam University, United Kingdom and my master degree was in Business Administration. At the moment I am doing my Phd on a part time basis specializing in consumer behaviour. My interest is in the area of destination tourism focusing on the aspect of consumer behaviour in terms of their decision on choice of places to visits for holidays. I have just finished writing my first book entitle Homestay Selangor : Its Uniqueness and Memorable Experiences that is to be launched by The Ministry of Tourism Malaysia in October 2006.

Norzuwana Sumarjan

LECTURER, FACULTY OF HOTEL & TOURISM MANAGEMENT, University Technology Mara, SHAH ALAM, Selangor, Malaysia

Chemah Tamby Chik

Lecturer, FACULTY OF HOTEL & TOURISM MANAGEMENT, University Technology Mara, SHAH ALAM, Selangor, Malaysia


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