An Anlysis of Accounting at Second Level

Abstract

For many students studying accounting at third-level, this is not their first exposure to the subject. Their experience of the subject at secondlevel is likely to influence their expectations and their approach to the subject at third-level. Third-level accounting educators need to be aware of and understand the second-level environment if they are to maximise the learning experience of their students. This paper examines first-year business students’ experiences of accounting at second-level. A questionnaire was distributed to all first year students in Dublin City University Business School. An analysis of the responses revealed that the majority of teachers do not cover the full syllabus and that many students decide themselves to omit further topics when preparing for the Leaving Certificate examination. The analysis also revealed that students rate the Accounting paper as more predictable than examination papers in other subjects. An analysis of past Leaving Certificate Accounting papers supports the students’ views on the predicability of the papers.