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2020, Cilt 10, Sayı 1, Sayfa(lar) 066-077
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DOI: 10.5961/jhes.2020.368
Evaluation of Undergraduate Students’ Attitudes Towards Accounting Course
Hasan Kalyoncu University, Faculty of Economics and Administrative Sciences, Department of Business Administration, Gaziantep, Turkey
Keywords: Undergraduate student, Accounting course, Attitude, Interest, Apprehension, Necessity

Accounting course is one of the most important and most challenging courses of students in the economics and administrative sciences faculties of universities. This concern changes the attitudes of students towards the course and increases the negative attitudes towards the course. This research aims to evaluate students’ attitudes towards accounting course within the framework of interest, anxiety and necessity. The sample of this study included 300 students studying at Hasan Kalyoncu University Faculty of Economics, Administrative and Social Sciences (FASS) in the academic year of 2017-2018. A questionnaire was applied to the selected students and 168 questionnaires were taken into consideration. Exploratory Factor Analysis (CFA) was applied to the scale and the results were evaluated with Confirmatory Factor Analysis (CFA). In KFA, the scale consisting of 15 items (eight items), anxiety (four items) and requirement (three items) was collected under three factors and 61.816% of the total variance was explained. It was found to be sufficient for analysis. In the CFA, there was a high (-0.76) inverse relationship between interest and anxiety; high in the same direction between interest and requirement (0.94); a negative (-0.70) correlation was obtained between anxiety and necessity. The reliability of the scale was found to be highly reliable (0.80≤α<1.00), and it was found to be quite reliable (0.60≤α<0.80) in the dimension of anxiety and necessity. In the analysis, the necessity and general attitude towards accounting course were higher in female students; the interest in the accounting course (0.003<0.05), the anxiety (0.002<0.05), the necessity (0.001<0.05) and the general attitude (0.038<0.05) in favor of the students of the business department; (0.001<0.05) and necessity (0.008<0.05) variables were found to be significantly different in favor of 3rd grade students. However, these variables did not show a significant difference according to the grades of the students (interest: 0.542>0.05; anxiety: 0.541>0.05; requirement: 0.704>0.05 and general attitude: 0.690>0.05).

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