Facing failure

Nicola Beatson, David Berg and Jeffrey K. Smith

Accounting Research Journal, 2020, vol. 33, issue 2, 287-306

Abstract: Purpose - The purpose of this study is to investigate failure in an introductory accounting course. Failure rates are often hard to explain and have a cost to both the individual and to the university. This paper offers insight into this complex matter. Design/methodology/approach - This paper uses data gathered from a survey instrument on self-efficacy beliefs and personal written reflections from students who had previously failed the introductory accounting course to diagnose why students may have failed. Findings - The key finding in this paper is that students are individuals and there can be multiple reasons for failure. Research limitations/implications - One limitation in this paper is the sample size of six-student reflections. This in itself speaks to the difficultly in researching this area, as students are often not willing to face failure and discuss it. Practical implications - The main contribution from this paper is an awareness for educators, as failure can occur for multiple reasons. This paper both adds to the literature on failure in accounting courses and helps inform educators of why their students may fail. Originality/value - It is very challenging to research failure and therefore there is very little work on this area. At this time, the authors have no knowledge of any papers, which address the failure rates in introductory accounting courses from the individual perspective. Therefore, this paper has a unique contribution to the field of accounting education.

Keywords: Higher education; Failure; Accounting; Academic performance; Student reflections (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:arjpps:arj-10-2018-0164

DOI: 10.1108/ARJ-10-2018-0164

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