Abstract
Mathematics is integral to the successful study of accounting. The purpose of the study was to determine accounting students’ perceptions of attitudes towards mathematics among their parents and teachers. The setting for this study is a higher education institution (HEI) in KwaZulu-Natal, South Africa. This study included a convenience sample (quantitative) of 255 pre-service accounting teachers from an HEI in South Africa, and a purposive sample (qualitative) of 18 students. Data collection was through the Fennema–Sherman Mathematics mother’s, father’s and teacher’s attitude scales, and an interview schedule designed by the researcher. A sequential explanatory design and sampling were employed. Data were analysed using SPSS for quantitative data, transcribed and analysed qualitatively for interviews. The study revealed that the Fennema–Sherman Mathematics mother’s, father’s and teacher’s attitude scales scores are strongly positive towards mathematics. The out-of-home influences, namely, teachers and friends, were ranked higher than home influences, for example, mother, father and siblings. There are different degrees of support from the home. More students ‘strongly agreed’ that the support came from school, specifically from teachers and peers and friends. Teachers and friends as a result occupy a key role in developing positive attitudes towards mathematics. In the South African context, teachers and friends and peers occupy a more significant role in developing positive attitudes towards mathematics than do parents and siblings. Should the instrument be used again, it would be appropriate for the South African environment to deliberate on support from family members, rather than simply from mother and father.
Highlights
Mathematics is integral to the successful study of accounting
When students develop trusting relationships that become friendship, they see friends as resources that could assist them in advancing their understanding of mathematics: ‘A friend advised me to study mathematics because it will help me when I choose the university courses because many accounting causes require mathematics.’
Siblings in South Africa play an important role in developing positive attitudes towards mathematics as, in some homes, there are no parents
Summary
Mathematics is integral to the successful study of accounting. Pre-service teachers perform a variety of calculations in an accounting course, including General Education and Training (GET) Mathematics (Grades R-9), such as place–value numerical system, basic arithmetic operations and integers, fractions, percentages, decimals, ratios, rates, proportions, formulas, linear algebraic equations, mathematical modelling and Further Education and Training (FET) Mathematics (Grade 10–12), such as data handling and probability, for example, average and weighted average price, forecasting and projections in cash budgets, and projected income statements (Babalola & Abiola 2013; Mkhize 2019; Mostyn 2008a, 2008b). Pre-service teachers are awarded for showing detailed workings and cross-referencing it to the amount recorded in subsidiary journals/ledgers and financial statements as well as written in theory or application answers. Pre-service teachers are expected to have mathematical knowledge and problem-solving abilities. The majority of accounting definitions assert that accounting requires numerical and analytical skills, which are integral elements of mathematics (Shaftel & Shaftel 2005). A major factor that might impact on a student’s attitude towards accounting is his or her attitude towards mathematics (Joyce & Hassall 2006)
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