International Journal of Management (IJM), OF ISSNMANAGEMENT 0976 6502(Print), ISSN (IJM) 0976 INTERNATIONAL JOURNAL 6510(Online), Volume 4, Issue

e 3, May- June (2013)

ISSN 0976-6502 (Print) ISSN 0976-6510 (Online) Volume 4, Issue 3, (May - June 2013), pp. 177-184 IAEME: www.iaeme.com/ijm.asp Journal Impact Factor (2013): 6.9071 (Calculated by GISI) www.jifactor.com

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A STUDY ON STUDENTS ATTITUDE TOWARDS ACCOUNTANCY SUBJECT AT SENIOR SECONDARY SCHOOL LEVEL WITH REFERENCE TO MORADABAD CITY
Dr. Chanchal Chawla1, Dr. Vipin Jain2, Mr. Tushar Mahajan3
1

Management Department, TMIMT/TMU, TMIMT, opp. Parshvanath plaza, Delhi road, Moradabad, India 2 Management Department, TMIMT/TMU, TMIMT, opp. Parshvanath plaza, Delhi road, Moradabad, India 3 Management Department, TMIMT/TMU, TMIMT, opp. Parshvanath plaza, Delhi road, Moradabad, India

ABSTRACT The scenario today of young generation is very sophisticated due to advancement in every aspect of life. With this advancement the behavior or attitude of this generation has also taken some curves. Earlier the students use to focus upon their education through which they can highlight their future but with this advancing and changing environment their attitudes have also shown a dramatic change. This study has been done to focus upon the attitude of students of senior secondary students towards accountancy subject, subject teacher(s) and the teaching methodologies of the subject teacher. For completing this, primary data was collected by way of questionnaire through 300 respondents which were students of public and private schools of senior secondary school level in Moradabad city. The data was analyzed using mean scores of each statement and chi-square test which showed the result that the students were satisfied from teachers but they were in dilemma about the subject and the methodology of teaching. Key words: Attitude, accountancy, satisfaction, students, teaching methodology.

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International Journal of Management (IJM), ISSN 0976 6502(Print), ISSN 0976 6510(Online), Volume 4, Issue 3, May- June (2013) 1. INTRODUCTION

An attitude is an expression of favor or disfavor toward a person, place, thing, or event (the attitude object). Prominent psychologist Gordon Allport once described attitudes "the most distinctive and indispensable concept in contemporary social psychology." Attitude can be formed from a person's past and present. An attitude can be defined as a positive or negative evaluation of people, objects, event, activities, ideas, or just about anything in your environment, but there is debate about precise definitions. Eagly and Chaiken, for example, define an attitude "a psychological tendency that is expressed by evaluating a particular entity with some degree of favor or disfavor." Though it is sometimes common to define an attitude as affect toward an object, affect (i.e., discrete emotions or overall arousal) is generally understood to be distinct from attitude as a measure of favorability. In the study the researchers had identified some factors that were related to the attitude of the students towards the accountancy subject and the subject teacher and the methodology used those teachers. As the attitude is somehow completely related to psychology, the researchers even thus targeted the accountancy subject which now-a-days is holding a great impact in the mind of the student for his present and future study. The accounts teacher tries to motivate the students and get them through for their exams and better results. The researchers had focused upon some factors, which are taken in analytical format further in the paper that affects the attitude of students towards the accounting subject, towards subject teacher and the methodology of the subject teachers to teach the students and achieve the objectives by giving better results. Every accounts teacher considered the development of positive attitude towards the accountancy subject as his/her prior responsibility. Unfortunately what is going in the classrooms of Moradabad Senior Secondary Schools is no particularly the same as in big cities or the metro cities, where the students are scoring almost 100% marks in the subject and making this subject as their future by applying and becoming an C.A./C.S. but rather in our city the scenario is almost different to somehow. So the researchers have tried to cope with what actually is the reason by checking the attitude of the students towards this subject in Moradabad City. 2. OBJECTIVES OF STUDY 2.1. 2.2. 2.3. 3. To study the attitude of students towards accountancy subject. To study the attitude of students towards accountancy teacher. To study perception of students towards teachers methodology of teaching.

Hypothesis H1. The students have negative attitude towards accountancy subject. H2. The students have negative attitude towards accountancy teacher. H3. The students perception towards methodology of teaching is negative.

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International Journal of Management (IJM), ISSN 0976 6502(Print), ISSN 0976 6510(Online), Volume 4, Issue 3, May- June (2013) 4. METHODOLOGY 4.1. 4.2. 4.3. 4.4. 4.5. 4.6. 4.7. 4.8. Type of Study: Descriptive Population of Study: 10 senior secondary schools 5 public and 5 private in Moradabad city Sampling Unit: Students at senior secondary school level Sample size: 300 (30 from each school) Sampling Method: Convenient sampling Data Collection: Through questionnaire Statistical Tools: Mean and Chi-Square Test Analysis: Through MS-Excel and SPSS

The questionnaire was categorized into three sub categories which comprises attitude of students towards accountancy subject, attitude of students towards Accountancy Teacher and attitude of students towards teaching methodology The attitude was scaled by using likert scale. Each item was scored as: Strongly Agree = 5; Agree = 4; Undecided = 3; Disagree = 2; Strongly Disagree = 1. The scores were than analyzed using mean and from the mean score of each item the result was interpreted as 1.00 2.50 = Disagree; 2.51 3.50 = Neutral; 3.51 5.00 = Agree. These scores were than analyzed through chi-square test using SPSS 19 5. FINDINGS AND RESULTS

The data was collected from the respondents and analyzed as under: Table 1 (a) Attitude towards Accountancy subject Statements 1 According to you Accountancy should not be in course study? 2 Do you believe that you understand and know accountancy? Would you have gone with other subject if offered as choice 3 instead of accountancy? Due to wide syllabus coverage do you find textbook of 4 accountancy to be uninteresting? Do you believe that only bright students should study 5 accountancy? 6 Dont like numerical in accountancy. 7 Accountancy does helps in practical life. 8 The concepts & methods are too difficult to understand. Overall Attitude measure Mean Score 1.58 4.07 2.77 1.91 1.83 1.18 3.93 2.54 2.48 Result Disagree Agree Neutral Disagree Disagree Disagree Agree Neutral Disagree

Table 1(a) shows the mean scoring and results analyzed for the student/s attitude towards accountancy subject which shows that the overall attitude measure is negative towards the subject.
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International Journal of Management (IJM), ISSN 0976 6502(Print), ISSN 0976 6510(Online), Volume 4, Issue 3, May- June (2013) Table 1(b) Answers * Respondents Cross tabulation Attitude towards Accountancy subject Answers Strongly Agree Agree Undecided Disagree Strongly Disagree Total Chi-Square Tests Chi-Square Value 4.81 d.f. 4 Count Expected Count Count Expected Count Count Expected Count Count Expected Count Count Expected Count Count Expected Count Respondents Boys 29 27.0 44 39.5 39 37.0 21 24.5 17 22.0 150 150.0 Girls 25 27.0 35 39.5 35 37.0 28 24.5 27 22.0 150 150.0 Total 54 54.0 79 79.0 74 74.0 49 49.0 44 44.0 300 300.0

Table 1(b) shows that the table value of 2 is 9.49 at d.f. 4 and 5% significance level is more than the calculated value of 2 that is 4.81 which states that the hypothesis that the students attitude towards accountancy subject is negative proves true.

Table 2(a)
Attitude towards Accountancy Teacher Statements 1 2 3 4 5 Your teacher is motivating in nature for accountancy? Your teacher is too lethargic in notes providing? Your teacher is ruthless and impolite? Concepts and contents taught by the teacher are accurate and helpful? You have easy access to the teacher for problem solving? Overall Attitude measure Mean Score 4.81 2.43 2.22 4.53 4.12 3.62 Result Agree Disagree Disagree Agree Agree Agree

Table 2(a) shows the mean scoring and results analyzed for the student/s attitude towards accountancy subject teacher which shows that the overall attitude measure is positive towards the subject teachers.
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International Journal of Management (IJM), ISSN 0976 6502(Print), ISSN 0976 6510(Online), Volume 4, Issue 3, May- June (2013) Table 2(b) Answers * Respondents Cross tabulation Respondents Attitude towards Accountancy Teacher Boys Girls Answers Strongly Agree Count 39 31 Expected Count 35.0 35.0 Agree Count 41 28 Expected Count 34.5 34.5 Undecided Count 28 49 Expected Count 38.5 38.5 Disagree Count 21 24 Expected Count 22.5 22.5 Strongly Disagree Count 21 18 Expected Count 19.5 19.5 Total Count 150 150 Expected Count 150.0 150.0 Chi-Square Tests Value 9.52 d.f. 4

Total 70 70.0 69 69.0 77 77.0 45 45.0 39 39.0 300 300.0

Chi-Square

Table 2(b) shows that the table value of 2 is 9.49 at d.f. 4 and 5% significance level is less than the calculated value of 2 that is 9.52 which states the hypothesis that the students have negative attitude towards accountancy teacher proves false.

Table 3(a) Attitude towards teaching methodology Statements 1 Do you find Accounting classes interesting? 2 Coaching or tution is required to solve numerical problems. Finds difficulty in presenting or speaking your thoughts and views 3 clearly in class. 4 Never have chances to ask the questions or problems in class. Overall Attitude measure Mean Score 4.72 4.81 Result Agree Agree

2.34 Disagree 2.23 Disagree 3.53 Agree

Table 3(a) shows the mean scoring and results analyzed for the student/s attitude towards teaching methodology which shows that the overall attitude measure is positive towards the teaching methodology.

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International Journal of Management (IJM), ISSN 0976 6502(Print), ISSN 0976 6510(Online), Volume 4, Issue 3, May- June (2013) Table 3(b) Answers * Respondents Cross tabulation Respondents Attitude towards teaching methodology Boys Girls Answers Strongly Agree Count 39 31 Expected Count 35.0 35.0 Agree Count 44 28 Expected Count 36.0 36.0 Undecided Count 29 49 Expected Count 39.0 39.0 Disagree Count 21 24 Expected Count 22.5 22.5 Strongly Disagree Count 17 18 Expected Count 17.5 17.5 Total Count 150 150 Expected Count 150.0 150.0 Chi-Square Tests Value 9.87 d.f. 4

Total 70 70.0 72 72.0 78 78.0 45 45.0 35 35.0 300 300.0

Chi-Square

Table 3(b) shows that the table value of 2 is 9.49 at d.f. 4 and 5% significance level is less than the calculated value of 2 that is 9.87 which states the hypothesis that the students perception towards methodology of teaching is negative proves false.

6.

CONCLUSION

The study has revealed that the students attitude towards teacher of accountancy and the methodology of the subject teacher is positive and their thinking towards subject is negative. Majority of the students mainly boys were of the opinion that they like the subject, the teachers and the methodology of the teachers and believed that the subject is of their interest regarding future aspects. The girl students were of not so different opinion but they nevertheless thinks that the subject is not quite upto for them especially the numerical as they were lengthy and always of confusing nature for them. REFERENCES 1. Khan, Gul Nazir., & Ali Arshad (2012). Higher Secondary School Students Attitude towards Chemistry. Asian Social Science, Vol. 8, No. 6 2. Anglena, O.D., & Ugwuegbulan N.C. (2011). Some Correlates of Students Attitude Towards Chemistry in Government Technical Colleges in Imo state. International Journal of Psychology and Counselling, 2(5), 90-95. 3. Abulude, O.F. (2009). Students attitude towards chemistry in some selected Secondary schools in Akure south local government area, Ondo State, unpublished Thesis of PGD in Education, Retrieved October 2, 2011, from http://www.scribd.com/doc/34545165

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