Identifying accounting education misconceptions and attitudes toward accounting courses among students receiving accounting education: A study on undergraduate students in health management
DOI:
https://doi.org/10.14687/jhs.v22i2.6608Keywords:
Accounting education, misconception, attitude, health management educationAbstract
Problem of the Study: Accounting education holds an important place in health management. However, previous studies have shown that students generally have negative attitudes toward accounting courses and hold various misconceptions about accounting education. Therefore, understanding the relationship between the accounting education misconceptions and attitudes toward accounting courses among health management students is significant.
Purpose of the Study: This study aims to measure both the misconceptions regarding accounting education and the attitudes toward accounting courses among undergraduate students in health management programs, and to examine the relationships between these misconceptions and attitudes.
Method: A survey method was applied to undergraduate students in the Health Management program at the University of Health Sciences. Data were collected using the Misconceptions Analysis in Accounting Education (MAAE) developed by Yılmaz (2022), and the “Attitude toward Accounting Courses Scale” developed by Çelik and Serinkan (2011). Ethical approval for the study was obtained from the Hamidiye Scientific Research Ethics Committee of the University of Health Sciences.
Results: According to the mean misconception scores, the general level of misconceptions in accounting education was found to be moderate. However, among the sub-dimensions, the highest misconceptions were observed in “Misconceptions about General Accounting Terminology” (4.27) and “Misconception that accounting is a registration process” (4.02), both at very high levels. The mean score for attitudes toward accounting courses (2.62) was found to be below the moderate level. A moderate, negative, and statistically significant relationship (p<0.05) was found between the sub-dimension “Misconception about whom accounting education is for” of the Misconceptions Analysis in Accounting Education and the Cognitive (r=-0.548), Affective (r=-0.469), and Behavioral (r=-0.430) sub-dimensions of the Attitude toward Accounting Courses Scale. The strongest relationship among the sub-dimensions of the Attitude toward Accounting Courses Scale was between the Affective and Behavioral dimensions (r=0.854), showing a strong, positive, and statistically significant correlation (p<0.05).
Conclusions: It was observed that students’ misconceptions about accounting education were above the moderate level, while their attitudes toward accounting courses were below the moderate level and tended to be negative. Among the sub-dimensions of both scales, moderate negative and significant relationships, weak but significant relationships, and weak negative and significant relationships were identified. Addressing these misconceptions may help improve students’ attitudes toward accounting courses in a positive direction.
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