Secondary Students’ Attitude towards Accountancy A Study

Abstract

Accountancy is a core subject that students opting for commerce at the secondary level study. However, it has been observed that many students do not perform well in accountancy. Among the various reasons for this, one possible factor could be their beliefs and predispositions (attitude) towards the subject. While opting for commerce at the secondary level, a student generally knows that accountancy involves some numerical problems. For numerical-based subjects, they mostly develop a mindset that these subjects are difficult to study, which can have a significant impact on their academic performance. If this mindset is positive, it can help a student learn the subject in a better way; if negative, it may cause a loss of interest, and consequently, a decline in academic achievement. The attitude of students towards a particular subject are often influenced by their board of education, as many believe that some boards offer better educational experiences than others. This paper presents a concise overview of a study conducted to explore any substantial differences in attitudes towards accountancy among students from different boards—namely, the Uttar Pradesh Madhyamik Shiksha Parishad (U.P. Board) the Central Board of Secondary Education (CBSE) and Indian School Certificate Examination (ISC)). The researchers employed a self-developed 3-point rating scale to collect data and analysed it using appropriate descriptive and inferential statistical methods. Based on the objectives, the hypotheses were formulated and tested to derive results and conclusions.