Learning environment factors affecting students' performance in intermediate level of financial accounting courses in UUM

摘要

Learning environment (LE) is the creation of a virtual space of setting or atmosphere where learning, assessment and interaction can take place in a structured and manageable way. This study examined LE factors deemed to have effected students' performance in intermediate financial accounting courses (IFACs) in Universiti Utara Malaysia (UUM). This study attempts to identify possible LE factors that may affect accounting students' performance and to seek for differences between these possible LE factors and students' performance. Results of study revealed that all LE factors listed are effecting students' performance at different level. However, class size is not significant. New variables added such as lecturers' characteristics show significant mean difference against previous accounting studies, ethnic group and UUM entry level whilst time management shows significant mean differences against programmer and ethnic group. On the other hand, awareness only show significant mean difference against UUM entry level but financial standing is not significant. The study recommended that UUM provide a guide to the teaching strategies needed to improve approaches to study can be used to monitor alterations to the teaching-learning context in search for improvements thus ensuring that the students effort at any level are exerted towards better performances in the accounting courses throughout the program.