e-journal

What makes undergraduate students enroll into an elective course?

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Purpose – The main purpose of this paper is to investigate the acceptance level of Islamic accounting
course by undergraduate students at the Universiti Malaysia Sabah (UMS). The study used theory of
reasoned action (TRA) to analyze the findings.
Design/methodology/approach – The primary data for the study are collected using
self-administered questionnaires. Altogether, the sample comprised of 135 respondents. Data are
analyzed using statistical package for social science 13.0 and Analysis of Moment Structures 7.0 to
determine the acceptance level and model fit.
Findings – Attitude (ATT), subjective norm (SN), and amount of information on Islamic accounting
(AIIA) are found to affect the intention of students to enroll in the Islamic accounting course. Other
proposed hypotheses are also supported.
Research limitations/implications – The study limitations are confined to three only. The first
limitation is the narrow focus on one University in Malaysia as a case study. The second is about its
limited relevant measures used in the model that may potentially support the acceptance. The third is
about the lack of adequate sample of non-Muslim students. Nevertheless, these limitations drive for the
future research in the area of Islamic accounting.
Practical implications – Despite its limitations, this study is still of importance in providing
insights on a particular issue. The findings of this study shed some light on the students’ acceptance
level of an Islamic course. This course is unique as it is different in orientation compared to other
existing courses on offer. This paper also provides an invaluable insight, especially in the case of UMS,
to consider Islamic accounting course as a core course in the future instead of only an elective course.
The university’s management should consider the importance of students’ ATT, SN, and AIIA prior to
offering the course.
Originality/value – This paper examines undergraduate students’ acceptance level of an Islamic
accounting course using TRA and highlights the factors affecting the acceptance of students of an
Islamic accounting course in a Malaysian higher learning institution.

Keywords Undergraduates, Islam, Accounting education, Curricula, Universities, Malaysia

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Ketersediaan

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Informasi Detail

Judul Seri

International Journal of Islamic and Middle Eastern Finance and Management

No. Panggil

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Penerbit

: Emerald Group., 2009

Deskripsi Fisik

International Journal of Islamic and Middle Eastern Finance and Management Vol. 2 No. 4, 2009 pp. 289-304

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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