Considerable failure in the subject cost accounting: what are the possible motives?
DOI:
https://doi.org/10.17524/repec.v8i4.1201Keywords:
Motives for failure, Academic performance, Cost Accounting.Abstract
The objective in this article is to identify the possible motives for the high failure rate in the subject Cost Accounting, offered to undergraduate Accountancy students at the Universidade Estadual de Maringá (UEM), representing a mean failure rate of 42% for the period from 2008 till 2013. The data collection technique used were questionnaires with open and closed questions and, regarding the research strategy, the Collective Subject Discourse (CSD) was used to process and analyze the data obtained in the open questions. The percentage of students who failed due to their grade and the students who failed due to absence correspond to 16% and 27%, respectively. Thus, for an attempt to partially analyze the students who failed due to their grade, the anxiety variable was used, with a perceived perception of approximately 60% in the student sample, departing from the Cognitive Psychology approach based on the Information Processing Theory. For the partial analysis of the students who failed due to absence, the variable lack of dedication and disinterest was used, perceived by 47% of the student sample, based on the Theory of Procrastination.References
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