Reasons for Failure of Most Students of Economics Faculties in Principles of Accounting (Case study of the Faculty of Economics & Trade, Al-mergib University)

Abstract

The study aimed to find out the academic and scientific (cognitive) reasons which lead to the failure of most students of the Faculty of Economics & Trade at Al-Marqab University in the two modules of Accounting Principles. This study depended on quantitative data, and the researchers have used the questionnaire survey method to collect data from all faculty members in the Accounting Department and all students of the Faculty of Economics & Trade of Al-Marqab University, who are expected to be graduated  in Fall semester 2018/2019. This study has revealed that one of the most important academic reasons leading to the failure of most students of the Faculty of Economics & Trade of Al-Marqab University in the two Accounting Principles is (Not activating the instructing assistants role in providing the practical part, and not applying the regulations on absenteeism in lectures, and moreover, the weak interest of faculty instructors to exploit the academic guidance in order to simplify and define to students the importance of the two Accounting Principles). While the most important scientific "cognitive" factors (The weakness of students’ interests in solving and practicing the exercises of the two Accounting Principles intensively during the semester, their frequent absence in lectures, their weakness interest to study and follow up all accounting principles lectures and their prior belief in the difficulty of the two Accounting Principles), The most important recommendations of this study is: to activate the role of instructing assistants to assist students to solve the exercises of Accounting Principles, to apply all regulations related to the study and absence system in order to contribute in increasing students' attendance of Accounting Principles lectures during the semester, to work on preparing programs to educate students how to timely manage to study and review the curriculums, and to introduce them to the regulations of the study system within the faculty.

key words:  Causes of failure.   Faculty of Economics students.   Accounting Principles.