STUDENT LEARNING PERCEPTIONS: EVIDENCE FROM AN INTRODUCTORY ACCOUNTING COURSE

This study sought to examine students’ perceptions of their learning experience in the introductory accounting courses at three colleges and universities in the United States. Questionnaire responses were collected from 375 students at the end of the second introductory course. The student population consisted primarily of business students. The study identified a set of six factors that represent students’ learning experience in introductory accounting. The identified set includes: accounting basics, how to learn, job satisfaction, accounting agencies, career opportunities, and career prestige. These study results provide important feedback for the process of redesigning undergraduate accounting curricula to improve students’ learning experience in the introductory courses.