Student-related factors of academic performance: A case of non-accounting students in accounting module

This paper evaluated the student-related factors associated with the academic performance of the non-accounting Omani students in their first undergraduate accounting module. Qualitative research method was employed through a self-made survey tool. The tabular data were integrated with percentages to supplement the analysis. The students’ academic performance can be attributed to learning approach and study habits not prior learning. Students prefer surface learning approaches which do not fit the demands of the accounting module while the positive study habits mainly focus on passing the assessments rather than building knowledge and skills. There is a strong need for a student-centered classroom which are focused on knowledge acquisition than assessments. A pre-requisite module to basic accounting can be considered as a bridging program. The teachers are also expected to employ methodologies such as formative assessments to enhance the students’ learning and entice effective habits. This study has various statistical and scope limitations. For this, other student-related factors such as demographic profile, performance in other modules and commitment to learning should also be considered in the future studies. Moreover, the actual module performance of the students can be statistically correlated to their prior knowledge, study habits and learning approach.

The same scenario exists in most of the colleges and universities in Oman where compulsory accounting course in various business programs are offered. While there are less studies of non-accounting students' academic performance in accounting, there is even less study conducted in the Oman setting. A study conducted by Khan & Al Mamari (2019) on the perception of the non-accounting Omani students towards basic accounting found that they lack knowledge of application, formulae usage and decision making. On testing the causes of poor academic performance of Omani students, Alami (2016) took the case of students in a higher college of technology. Student-related factors, teacher-related factors, family-related factors and some other personal factors were the macro-groups of factors affecting poor performance. There was no study conducted on the academic performance of non-accounting students in accounting modules. Thus, the current study fills this gap.
The point of inquiry emerged from the results of the Focus Group Discussion (FGD) of the 14 accounting and finance teachers conducted every end of the semester that the academic performance of the students in the introductory accounting is mainly caused by lack of prior knowledge and other personal factors such as skills and capabilities, study habits and learning approach. This introductory accounting module is offered for Business Management, Marketing and Economics students. It covers basic accounting concepts, bookkeeping, preparation of financial statements and basic managerial accounting concepts and calculations.
There are two examination assessments which contain both theories and calculations. The module has been a concern for the longest period due to its lowest pass rate among other modules. Statistical data available at the end of the AY 2017 -2018 posed an upsurge to 50% failure percentage in the module. Of the 352 students of the 2 nd semester AY 2017 -2018, 32% failed the mid-term test while 43% failed in the final examination. Two batches with majority of repeaters have the highest failure of 67% and 61%. Of the total repeaters from the 1 st semester AY 2017-2018, 63% failed again while 23% need to re-sit either midterm/final or both. There was high number of repeaters for second and third attempts as well. As this module is compulsory and common for most of the specializations, there were numerous cases of exit awards due to failure. Relative to the results of the FGD, this study presumes that the academic e-ISSN 2799-0303 │ 21 performance of the students is highly influenced by the three student-related factors as prior knowledge in accounting, study habits and learning approach.

Dynamic Skills Theory
The factors identified in the FGD are congruent with the Dynamic Skills Theory as popularized by Kurt W. Fischer (1980). This theory postulates that skills develop through levels of complexity which includes external, internal and interpersonal contexts. As the results refer mostly to the student-related factors, the internal world, referring to self, is the main focus of this study. Relative to the age-range of the respondents is the adulthood level of development which refers to the abstraction forming the principled tier.
According to Sobat (2003) new knowledge is founded on prior experience which enhances ability of the students to apply in real situations. Application of this theory in teaching suggests that students take active position in the classroom, lessons be in real-life scenarios, collaborative learning is encouraged and ample resources are provided (Liu & Zhang, 2014).
In higher education, it can be applied in problem-based learning as suggested by Hendry, Frommer & Walker (1999) as teaching supports reflection, provides sufficient independent learning and provides formative and summative feedback. Pereira and Sithole (2019) also stated that the teaching of accounting results to an improved system of knowledge acquisition.
As this theory propel that support is essential (King & Van Hecke, 2006), the current study presumes that development of the students is a product of previous knowledge and experience in accounting. Thus the skills and capabilities are founded on the constructivist theory (Bruner, 1983). Constructivism explains how learner acquires knowledge through their previous experiences. The current study applied constructivism theory to determine the prior accounting knowledge of the students. This is fundamental to test any significant relationship with the learning approaches and teaching methodologies as applied in the accounting classes.
Since the introductory accounting is taught at the level 4 with no pre-requisite accountingbased module, the previous accounting subjects in schools or other colleges as well as the other accounting-related experiences are taken.

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To assess the study habits, the self-concept theory (Rogers, 1959) is applied. This theory postulates that self-concept includes cognitive and affective judgments in multidimensional aspects. According to Marsh, Xu & Martin (2012), it is an important mediating factor to choice behavior, persistence and achievements. As applied to higher education, the academic self-concept suggests that an individual develops and maintains a positive self-image (Eccles & Wigfield, 2002). According to Osborne & Jones (2011), the experience of higher education is strongly associated to self-concept. Rodriguez (2009) adds that the academic self relates to the fear of failure which is regarded as the negative self. Faye & Sharpe (2008) note that the 'academic self' motivates students to have certain behaviours. Since there are assessments which evaluate students' academic performance, it is a key to develop and maintain a positive self-concept. These behaviors towards their academic journey are reflected in their study habits. According to Gbore (2006), study habits combine study method and study skill which is closely connected to academic success.
With the presumption that habits become the personality trait overtime, the study anchored on the self-esteem and personality trait dimensions of the self-concept theory. The students' self-concept affects their study behavior and motivation in accounting module. It is characterized by their positive self-concept (positive study habits) and negative self-concept (negative study habits). This study upholds that knowing oneself determines behavior and responses to academic challenges thus reflecting in the actions towards these challenges. The theory was used to analyse the study habits of the respondents through which it determines the self-concepts of the students.

Kolb's Learning style
The last theory is Kolb's learning style (Kolb, 1985) which is used to analyse the applicability of the learning approaches of the respondents. Kolb and Kolb (2006) explain that learning style differs as well the various academic performances. In this theory, there are four prevalent learning styles emerging from genetics, experiences and effects of the environment. reflective observation); assimilator (abstract conceptualization and reflective observation) and accommodator (concrete experience and active experimentation). According to Kolb & Kolb (2006), diverging prefers to watch than do, works in groups and openly receives feedback while assimilating involves logical approach, prefers reading, lectures and critical thinking.
Meanwhile, converging prefers technical tasks, experiments new ideas and works with practical applications. Lastly, accommodating takes on practical and experiential approach.
According to Williams, Brown & Etherington (2013) students' academic performance in the university is positively linked to their learning styles. Needles (2018) adds that diversity in assessment approaches is necessary because of multiple learning styles. In the context of Arab students, Chermahini, Ghanbari & Talab (2013) conclude in their study that learning styles are good predictor of any second language academic performance.
The use of Kolb's learning style assumes that non-accounting students' learning approaches affect their ability to pass the two major assessments of the accounting module.
This will assess whether the preferred learning approach of the students is applicable to the study of the module as well as the strategies imposed by the teachers. The results of the study were mapped with the outcome of the cited relevant studies to critically analyse the assessment of the learning approaches.

Prior knowledge
Background knowledge acts as a foundation and building block of content and skill knowledge. In the context of student development, accumulation of prior knowledge helps skills and capabilities building. For a more effective teaching and learning, an assessment of prior knowledge ensures applicability of strategies and approaches. According to Zambrano, There are few studies on the prior knowledge of non-accounting majors. Two studies conducted in UK and USA by Lane & Porch (2002) and Kaighobadi & Allen (2008), respectively focused on business students' performance in core accounting modules.
Fundamental results found that prior knowledge in the previous semester's core courses is strongest predictor of academic success (Kaighobadi & Allen, 2008) and non-specialist academic performance was heavily influenced by high school academic achievement. Studies in the Arab context found similar results. The study of Yousef (2019) on Emirati students in undergraduate Statistics found that high school performance has significant relationship in their academic performance. Same results were found by Alanzi & Alfraih (2017) in the cost accounting students in Kuwait. Alanzi (2015) concluded that previous knowledge in accounting motivates students to perform better and improves their self-confidence.

Study habits
Previous studies show that study habits greatly affect students' academic performance in all levels of studies. It keeps them focused on their academic goals and make intelligent use of their learning styles. There are many factors in study habits including learning plan, strategies, and motivational techniques. These factors include activities done by the students inside and out of the classrooms including their independent learning hours. There are a number of studies focused on the relationship between the different aspects of study habits and academic performance. Ahinful, Tauringana Whiting, 2005). In a study among first year accounting students, Byrne, Flood & Griffin (2014) found that students lack self-efficacy to participate in academic activity which also affects their independent learning. Davies & Lee (2012) also found that the undergraduates in New Zealand who major on math skills had higher math self-concept which justifies their choice of faculty based on their skills and capabilities. However, Chilca (2017) on the study of basic mathematics students in Peru showed that self-esteem does not significantly impact academic performance, but study habits do influence academic performance. This also impacts on the students' communication which Gardner, Milne, Stringer & Whiting (2005) found in the study of accounting students in New Zealand. As there is association with communication apprehension and academic performance, the higher levels of communication apprehension in the earlier levels affect their performance in accounting. Moreover, Erer & Hazir (2017) found in the introductory accounting in Turkey that instruction language is also a predictor of academic success but this is not the case in Oman even if the 2015 Arab Youth Survey stated that in the Gulf Cooperating Countries 56% used English more than Arabic.
The studies of Paisey & Paisey (2004) and Schmulian & Coetzee (2011) in two different Scottish universities found positive relationship between class attendance and academic performance which is, interestingly, affected by culture and ethnicity. In both the UK and the US, class attendance has effects on academic performance (Andrietti, 2014;Dey, 2018). This suggests that attending class has a positive and significant effect on exam performance. The business students have lower self-efficacy according to Ali & Narayan (2019) and Gebka (2014) In terms of the study habits of Omani students, Puma-at & Hamed (2016) determined that business students in Gulf College frequently study at home, prepare their assignments, prioritize their college works, study before the examination day, spend more time studying, and do advance readings. These findings were in contrast with the identified factors affecting failure in the study of Alami (2016) among the Omani students taking English course. The identified study habits that affected their academic performance include: not studying/reviewing at home (16.50%); absenteeism (15.04%); finding subject difficult (6.79%); no focus during lecture (6.31%); coming late (5.58%); don't do homework (5.09%); laziness (4.61%); dislike to study (4.36%) and language barrier (3.64%).

Learning approach
In a study conducted by Duff and McKinstry (2007), it was found that accounting students were effective learners with high deep learning approach whereas business economics were ineffective learners because of their high surface approach. The same results were obtained with the learning approaches of accounting students and arts, education and science students in Australia (Booth, Luckett & Mladenovic, 1999). On the contrary, Ballantine, Duff and Larres (2008), found that learning approach was not associated with the degree program of accounting and business undergraduates in Ireland which both manifested surface approach to learning. Duff, Boyle, Dunleavy & Ferguson (2004) conclude that approach to learning is a subset of personality that affects university students in Scotland. Wilding & Andrews (2006) found that deep approach is associated with altruistic life goals while surface approach to wealth and status life goals. Everaert, Opdecam & Maussen (2017) argue that high intrinsic motivation and extrinsic motivation have a significant positive influence on deep learning which leads to higher academic performance. However, Sikkema & Sauerwein (2015) insisted that there are culture-specific learning styles. In the study of Donald & Jackling (2007) comparing the first year undergraduate accounting program in Australia, it was found that there were no significant differences in the use of surface and deep learning strategies by the Chinese and Australian students. It refuted the claim that Asian students rely on rote memorisation and reproduction of factual information. In the study of study skills inventory of auditing students in South Africa, Barac, Kirstein, Kunz and Beukes (2016), it was found that senior students were more inclined to adopt a surface approach as influenced by gender and race. These cultural factors were tested by Boland, Sugahara, Opdecam and Everaert (2011)  The learning approach of non-accounting students in their accounting modules shows varied results. Through Kolb's learning style inventory, Loo (2002) found moderate difference in the learning style preferences of business students as compared to accounting, finance, and marketing majors. In the study of Novin, Arjomand & Jourdan (2003), business students were predominantly Assimilators or Convergers who have higher assessment performance that Diverger and Accommodators which is the same with the study of Cekiso, Arends & Mkabile (2015) in South Africa where accounting students were mostly Convergers and in Mei Tan & Laswad (2015) assessment of the business students in introductory accounting that students with 'assimilating' learning style perform better in their assessments than 'diverging' or 'accommodating'. Meanwhile, the Thai business students have adaptive learning styles (Sandman, 2014).

Research design and strategy
Descriptive qualitative method of research was utilized in this study. The open-ended survey was the data collection strategy. The assessment of the three student-related factors was supplemented by quantitative measurements. The use of numbers in qualitative research is supported by Maxwell (2010) as 'legitimate and valuable strategy'. As the purpose of the numerical values was to complement the results generated, the expressed percentages in the results and findings depict logical representation of the samples. Chivanga (2017) asserts that numbers are necessary following the qualitative methodology.

Instrumentation
The main tool for gathering data was an open-ended questionnaire which assessed the three factors prior knowledge in accounting, study habits and the learning approach. The tool was written in English with Arabic translation.

Population and sampling
There were 300 respondents chosen as samples from the registered students in the basic accounting module in both semesters of the Academic Year 2017-2018. There were 411 registered students in the first semester and 352 in the second semester. While some of the repeaters from the first semester were also enrolled in the second semester, a total of 150 respondents gathered from each semester accounted for sample sizes of 36.49% and 42.61%, respectively. Of the average five batches in the morning and evening sessions, the three batches of students were visited in each semester for the actual conduct of survey. Each batch has an approximate average number of 55 students. Quota sampling was utilized in the selection of respondents to equally get 50 student-respondents in each batch.

Data collection process
There were two phases of data gathering. The first survey was conducted in December 2017, first semester of the AY 2017 -2018 while the second survey was conducted in May 2018, second semester of the same academic year. The data gathering was personally administered by the author after the mid-term test in both semesters. The data were sorted and tabulated only after the second phase of the data gathering.

Data analysis
Thematic analysis was used to analyze data. Through the use of open-ended survey, student-respondents provided a more comprehensive evaluation of their personal qualities.
These raw data were examined to identify patterns or themes. Subsequently, themes were grouped into categories. The entire thematic analysis involve six key stages: data familiarization, initial coding, identifying themes, reviewing themes, naming themes and the final report. To supplement the proper analysis and evaluation, the percentage of the responses were added for each category. The majority of the business students have prior knowledge of accounting as shown in  (2015) and Alfan and Othman (2005) There are two valuable points on this matter: contents and retention. Although assumed that module contents were same regardless of levels, the area of concentration and manner of delivery tell all the difference. In addition, the amount of knowledge retained, having no accounting-related pre-requisite module is another factor. The prior knowledge obtained by the students was weak compared with the demands of the introductory accounting module. The study of Zambrano, Kirschner, Sweller & Kirschner (2019) formed a related analysis on the study habits and learning style. The degree of influence on the study habits of the students is relatively high due to the pre-conceived notion of prior knowledge. The reliance on prior knowledge to pass the assessment tends to decrease the drive to further acquire additional knowledge on the module. Although prior knowledge has no direct effect on academic performance, it has indirect impact on study habits and learning styles.

Results and Discussion
In Table 2, the study habits were grouped accordingly as positive or negative. The enumerated study habits were mostly personal positive habits with assessment-related habits on top with 62.835%. There were 40.67% students who have negative study habits on procrastination and poor management during assessment periods while some have tendency not to work with peers (20.5%). The good personal study habits include preparation for assessments, attendance and class participation, use of independent learning and study plan. It could be inferred from the statistics that majority of the students are mainly focused on the assessments and not on knowledge and skills building. While almost 60% of the students have good relations with their classmates and teachers, still the collaborative learning habit is not enhanced. While majority put studies on top priority, there were still 40.67% of the students who have limited time for their studies. These data strongly show that there is strong tendency for the students to develop negative study habits.  The identified study habits were similar to the findings of Puma-at & Hamed (2016) which itemized good study habits of Omani business students in a private college. These habits were also focused on the assessment readiness and not on knowledge and skills building.
However, the negative habits were similar to the study of Alami (2016)

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Generally, the business students have healthy learning habits. However, the focus on assessments rather than knowledge acquisition is a highly significant element. Accounting module requires more than rote memorization of pertinent concepts and rules but rather a complete understanding of the sequential procedures. Understanding to complete a puzzle is totally different from knowing how to solve it. As accounting does not only require a wider comprehension, a complete gist of the concepts is necessary. In this scenario, a positive study habits is not an assurance of a higher academic performance but a mere reflection of academic focus. Students tend to neglect the importance of skills and knowledge building by focusing more on the contents and structure of the two assessments. Table 3 The learning approach of the students The learning approaches of the students were categorized according to Kolb's learning style as shown in Table 3. The business students were mostly assimilating, accommodating and diverging. The majority of the students still prefer the lecture/discussion style as reflected by the highest stat of 65.67% (assimilating). This is seconded by preference to practice tests/quizzes with 54% (accommodating). The lowest approach is board works with 19% (converging). The results on the learning style of Omani students clearly emphasize suitability and methodology. It clearly reflects that the Omani learning approach does not suit the demands of the accounting module. As the surface approach focuses mainly on comprehension of rules and concepts with or without application and critical analysis, the module requires more critical analysis and application of theories to calculations. As majority of the students prefer lecture/discussion, which was also confirmed by the teachers in FGD, the approach is not sufficient for students to master the concepts and procedural approach of accounting. Critical thinking and mathematical skills are necessary since the assessments contain both theories and calculation. Knowledge and skills building are more importance than plain comprehension through series of lectures.

Conclusion and Recommendation
This paper evaluated the student-related factors associated with the academic performance of the non-accounting Omani students in their first undergraduate accounting The analysis of the three student-related factors showed that there was high inclination on the learning approach as the key variable associated with the students' performance. There was strong bargain on the mismatch between the module demands and the learning approach of the students. The preference to surface learning approaches does not fit the demands of the accounting module. Since Omani students are highly challenged on the accounting terms and concepts caused by the English comprehension; the preference of lecture/discussion as teaching and learning methodology does not equip them with the necessary basic comprehension skills. There was also indication that the study habits of the students contribute to their academic performance. However, there was no strong direct link between these variables because majority of the students still showed positive study habits that are mainly focused on passing the assessments than building knowledge and skills. This, however, strongly shows that the students are more immersed with the assessments rather than learning the basics of accounting concepts.
There is a strong need for a student-centered classroom which are focused on knowledge acquisition than assessments. As a bridging strategy, the curriculum can include a pre-requisite module to introduce basic accounting concepts. This will aid in the knowledge accumulation of the struggling Omani students. The teachers are also expected to employ methodologies that will enhance the students' learning and entice effective habits. Formative assessments will play a vital role in this context. There are two ways to form: guided learning and independent learning. Focus on knowledge and skills building activities during the guided learning and utilize the independent learning hours of the students.
This study has various statistical and scope limitations. For this, other student-related factors such as demographic profile, performance in other modules and commitment to learning should also be considered in the future studies. Moreover, the actual module performance of the students can be statistically correlated to their prior knowledge, study habits and learning approach.