Abstract

This exploratory study surveys students regarding what they consider to be the most difficult college course taken prior to both financial and managerial accounting. Students also provide insight as to what made those courses difficult. Financial accounting student responses point to math, economics, and natural science courses as being the most difficult. Top factors affecting course difficulty are the professor, course content, and workload. Managerial accounting student responses point to accounting, math, and natural science courses as being the most difficult. Top factors affecting course difficulty are content, professor, and workload.

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