Teaching the Introductory Accounting Course: Student Perceptions and Expectations

Abstract

This paper analyses student perceptions and expectations about accounting and the introductory accounting course. The intention behind this investigation was to have student input when considering the design, structure and delivery of a new introductory accounting course. This investigation evaluated, through implementation of the same instrument, student views on two occasions; at the beginning of the semester and at the end. Changes in expectations are apparent in several areas. Results also indicate that dominant perceptions among students include that the course is challenging, interesting and useful. Factor analyses of the data reveal four distinct factors; expectations, topics, preparation, and ethics. Educational implications emanating from this investigation are discussed.