EXPLORING THE STUDENT PERCEPTION OF ACRONYM-BASED LEARNING APPROACH IN LEARNING ACCOUNTING PRINCIPLES AMONG NON-ACCOUNTING MAJOR STUDENTS
DOI:
https://doi.org/10.24191/VoA.v22i1.11475Keywords:
Acronym-based learning approach, accounting principle, double entry system, mnemonic, non-accounting studentsAbstract
Non-accounting students often find it difficult to learn accounting and to see how it applies to their field of study, which causes them to lose interest. Therefore, an acronym-based learning approach has been introduced as an innovative teaching method. This study evaluates students’ perceptions of an acronym-based learning approach in enhancing the comprehension of accounting principles among non-accounting majors at a public university in Sarawak, Malaysia, using the Theory of Planned Behaviour. Using a modified questionnaire administered during the March 2024 semester, the results indicate that over 60% of students found the approach engaging, enjoyable, and effective in simplifying the double-entry system. The method improved understanding of key accounting concepts, including terminology, formulas, and account classifications, while also increasing motivation, focus, and ease of application. More than 70% acknowledged the supportive role of lecturers and peers in reinforcing their interest through this approach. Furthermore, 64%–87% of respondents agreed that the approach is most beneficial when integrated into a holistic learning environment featuring detailed tutorials, supplementary materials, interactive teaching, and collaborative learning. The study affirms the potential of acronym-based strategies to democratize accounting education for non-specialist learners. Implications and suggestions for future research are discussed.
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