Attitudes of Non-Accounting Majors toward an Introductory Accounting Course: Results from Student Interviews

Purpose: The purpose of this research is to provide insights into the antecedents of student attitudes toward the first required accounting course by examining five related research questions. Design/Method/Approach: Interviews were conducted and open coding, as opposed to priori coding, was used to analyse the responses using the NVivo software. Results: Results indicate that student attitudes are generally positive but are based largely on assumptions rather than first-hand knowledge. Positive associations exist with respect to accounting's importance to business and as a discipline. Negative associations tend to be toward math and its application in part-time employment settings. The implication is that increasing professional interaction early in the first course could have an impact on student attitudes toward the discipline and profession.