This document summarizes a study on students' attitudes towards the accountancy subject, accountancy teachers, and teaching methodologies at the senior secondary school level in Moradabad City, India. A questionnaire was administered to 300 students from public and private schools to collect primary data. The data was analyzed using mean scores and chi-square tests. The results showed that students had a negative attitude towards the accountancy subject but positive attitudes towards their accountancy teachers and teaching methodologies. The researchers concluded that while students liked their teachers and method of teaching, they found the subject itself difficult and not very interesting, especially the numerical problems.

1. International Journal of Management (IJM), ISSN 0976 – 6502(Print), ISSN 0976 -
6510(Online), Volume 4, Issue 3, May- June (2013)
177
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.
INTERNATIONAL JOURNAL OF MANAGEMENT (IJM)
ISSN 0976-6502 (Print)
ISSN 0976-6510 (Online)
Volume 4, Issue 3, (May - June 2013), pp. 177-184
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2. International Journal of Management (IJM), ISSN 0976 – 6502(Print), ISSN 0976 -
6510(Online), Volume 4, Issue 3, May- June (2013)
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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. To study the attitude of students’ towards accountancy subject.
2.2. To study the attitude of students’ towards accountancy teacher.
2.3. To study perception of students’ towards teacher’s methodology of teaching.
3. 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.

3. International Journal of Management (IJM), ISSN 0976 – 6502(Print), ISSN 0976 -
6510(Online), Volume 4, Issue 3, May- June (2013)
179
4. METHODOLOGY
4.1. Type of Study: Descriptive
4.2. Population of Study: 10 senior secondary schools 5 public and 5 private in
Moradabad city
4.3. Sampling Unit: Students at senior secondary school level
4.4. Sample size: 300 (30 from each school)
4.5. Sampling Method: Convenient sampling
4.6. Data Collection: Through questionnaire
4.7. Statistical Tools: Mean and Chi-Square Test
4.8. 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
Mean
Score
Result
1 According to you Accountancy should not be in course study? 1.58 Disagree
2 Do you believe that you understand and know accountancy? 4.07 Agree
3
Would you have gone with other subject if offered as choice
instead of accountancy? 2.77 Neutral
4
Due to wide syllabus coverage do you find textbook of
accountancy to be uninteresting? 1.91 Disagree
5
Do you believe that only bright students should study
accountancy? 1.83 Disagree
6 Don’t like numerical in accountancy. 1.18 Disagree
7 Accountancy does helps in practical life. 3.93 Agree
8 The concepts & methods are too difficult to understand. 2.54 Neutral
Overall Attitude measure 2.48 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.

4. International Journal of Management (IJM), ISSN 0976 – 6502(Print), ISSN 0976 -
6510(Online), Volume 4, Issue 3, May- June (2013)
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Table 1(b)
Answers * Respondents Cross tabulation
Attitude towards Accountancy subject
Respondents
TotalBoys Girls
Answers Strongly Agree Count 29 25 54
Expected Count 27.0 27.0 54.0
Agree Count 44 35 79
Expected Count 39.5 39.5 79.0
Undecided Count 39 35 74
Expected Count 37.0 37.0 74.0
Disagree Count 21 28 49
Expected Count 24.5 24.5 49.0
Strongly
Disagree
Count 17 27 44
Expected Count 22.0 22.0 44.0
Total
Count 150 150 300
Expected Count 150.0 150.0 300.0
Table 1(b) shows that the table value of χ2
is 9.49 at
d.f. 4 and 5% significance level is more than the
calculated value of χ2
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
Mean
Score
Result
1 Your teacher is motivating in nature for accountancy? 4.81 Agree
2 Your teacher is too lethargic in notes providing? 2.43 Disagree
3 Your teacher is ruthless and impolite? 2.22 Disagree
4 Concepts and contents taught by the teacher are accurate and helpful? 4.53 Agree
5 You have easy access to the teacher for problem solving? 4.12 Agree
Overall Attitude measure 3.62 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.
Chi-Square Tests
Value d.f.
Chi-Square 4.81 4

5. International Journal of Management (IJM), ISSN 0976 – 6502(Print), ISSN 0976 -
6510(Online), Volume 4, Issue 3, May- June (2013)
181
Table 2(b)
Answers * Respondents Cross tabulation
Attitude towards Accountancy Teacher
Respondents
TotalBoys Girls
Answers Strongly Agree Count 39 31 70
Expected Count 35.0 35.0 70.0
Agree Count 41 28 69
Expected Count 34.5 34.5 69.0
Undecided Count 28 49 77
Expected Count 38.5 38.5 77.0
Disagree Count 21 24 45
Expected Count 22.5 22.5 45.0
Strongly Disagree Count 21 18 39
Expected Count 19.5 19.5 39.0
Total Count 150 150 300
Expected Count 150.0 150.0 300.0
Table 2(b) shows that the table value of χ2
is 9.49 at
d.f. 4 and 5% significance level is less than the
calculated value of χ2
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
Mean
Score
Result
1 Do you find Accounting classes interesting? 4.72 Agree
2 Coaching or tution is required to solve numerical problems. 4.81 Agree
3
Finds difficulty in presenting or speaking your thoughts and views
clearly in class. 2.34 Disagree
4 Never have chances to ask the questions or problems in class. 2.23 Disagree
Overall Attitude measure 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.
Chi-Square Tests
Value d.f.
Chi-Square 9.52 4

6. International Journal of Management (IJM), ISSN 0976 – 6502(Print), ISSN 0976 -
6510(Online), Volume 4, Issue 3, May- June (2013)
182
Table 3(b)
Answers * Respondents Cross tabulation
Attitude towards teaching methodology
Respondents
TotalBoys Girls
Answers Strongly Agree Count 39 31 70
Expected Count 35.0 35.0 70.0
Agree Count 44 28 72
Expected Count 36.0 36.0 72.0
Undecided Count 29 49 78
Expected Count 39.0 39.0 78.0
Disagree Count 21 24 45
Expected Count 22.5 22.5 45.0
Strongly Disagree Count 17 18 35
Expected Count 17.5 17.5 35.0
Total Count 150 150 300
Expected Count 150.0 150.0 300.0
Table 3(b) shows that the table value of χ2
is 9.49 at
d.f. 4 and 5% significance level is less than the
calculated value of χ2
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.
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