Free Essay

Background of the Study

In: Other Topics

Submitted By niyah
Words 6454
Pages 26
JKAU: Econ. & Adm., Vol. 10, pp. 35-50 (1417 A.H./1997 A.D.)

Student Perceptions of the Causes of Low Performance in
Principles of Accounting: A Case Study in Saudi Arabia
SULAYMAN H. ATIEH (*)
Associate Professor of Accounting
Department of Accounting and Management Information Systems
College of Industrial Management
King Fahd University of Petroleum and Minerals
Dhahran, Saudi Arabia
ABSTRACT. Students at KFUPM in Saudi Arabia were surveyed to determine what they consider to be the major obstacles to successfully completing the two required courses in
Principles of Accounting. The students were categorized as either accounting majors or non-accounting majors and were offered 26 potential obstacles plus one open-ended question. The study showed that the most significant obstacle was the negative attitude of students towards accounting as a difficult subject. Differences in responses of the two student groups occurred for only three of the listed obstacles, none of which were considered significant by either group. There was no correlation between the GPAs of the respondents and their views on the 26 obstacles. A comparison of the findings of this study and those of previous research is also discussed.

All students in the College of Industrial Management (CIM) at King Fahd
University of Petroleum and Minerals (KFUPM) in Saudi Arabia are required to take two courses in Principles of Accounting. The courses are designated as Acct 201 and
Acct 202 and they are taught during the somophere year in fully coordinated sections.
Both courses are taught in small lecture sections ranging from 15-20 students meeting three hours a week. The textbook used in teaching Acct 201 and Acct 202 is:
Fundamental Accounting Principles by Larson & Pyle. Three examinations including the final are given in each class during each semester. Approximately 70 percent of the

*

( ) ACKNOWLEDGMENTS: The author wishes to thank Professors Bruce Woodworth, Barkev Kibarian, and
Kamal Said of the College of Industrial Management, King Fahd University of Petroleum and Minerals, for their valuable comments and suggestions which contributed significantly to the quality of this paper.
Also, the author expresses his gratitude to Harold Langenderfer, professor of Professional Accounting at the University of North Carolina at Cahpeld Hill, who visited our campus and reviewed the questionnaire.

35

36

Sulayman H. Atieh

semester points are derived from the three examinations, and 30 percent from homework assignments and quizzes. The examinations and quizzes include problems, and multiple choice questions. The course grade of each student is assigned by the instructor based on five categories of scholastic achievement ranging from “superior to failure”. (A,B,C,D,F).
It is universally agreed among all accounting faculty in the College that the students’ performance in these two courses is unacceptably low. To substantiate this opinion, the final grades for the students of Acct 201 and Acct 202 for six semesters were collected. Table (1) presents these data. The Table shows that the percentages of
D, F, and WF students to total students enrolled in the course ranged between 55% and
20% in Acct 201 and ranged between 61% and 21% in Acct 202. F, FW and D are grades used as measures of students’ low performance in principles of Accounting. “F and WF” are failure grades, while “D” is a grade which indicates a minimum workable knowledge of the principles involved in the subject. The grade denotes low achievement and if the course is a prerequisite to further studies, its repetition for a higher grade is advised (Undergraduate University Bulletin 1994/95, p. 25).
Table (1)
Students grade distribution in Accounting 201 and Accounting 202
Courses from the First Semester of 1988/89 to the First Semester 1991/92.
Course No.
First Semester
1988/89
Acct 101
Acct 202
Second Semester
1988/89
Acct 101
Acct 202
First Semester
1989/90
Acct 101
Acct 202
Second Semester
1989/90
Acct 101
Acct 202

A

B

C

D

F

I*

WP*

WF*

Total

D, F, WF
Total

7
1

4 16 16
11 21 21

8
4

0
0

3
2

0
0

54
60

44
41

5
3

7
8

26 13 13
16 13 6

0
0

3
2

6
0

73
48

44
40

1
2

1
2

5
8

3
6

7
1

0
0

2
2

1
0

20
21

55
34

3
2

6
7

15 14
13 11

8
2

0
0

1
0

5
0

52
35

52
37

First Semester
1990/91
Acct 201
0 2 11 8 3 0
2
0
26
Acct 202
4 4 9 20 7 0
0
0
44
Second Semester
1990/91
Acct 201
9 10 19 7 3 0
1
0
49
Acct 202
4 9 6 2 0 0
0
0
21
First Semester
1991/92
0
0
58
Acct 201
10 14 12 15 7 0
7 3 11 0 0 0
0
0
21
Acct 202
Source: Office of the Registrar
In Semesters preceding 1991 Acct 201 used to be offered as Acct 101.
I - Incomplete * WP - Withdrawal with Pass. WF - Withdrawal with Fail.

42
61
20
38
38
0

Student Perceptions of the Causes of Low Performance in Principles of Accounting...

37

This study is a part of an on going effort to raise the performance levels for students taking the required Principles of Accounting courses. Such effort include development of suitable classroom material for accounting principles, and using of the laboratory science format in teaching principles of accounting. The specific objective of this study is to identify the causes for this low success rate as determined by the students who had taken both courses. Armed with this knowledge, Accounting
Department administrators and faculty can attack the obstacles directly by working through to overcome these obstacles as perceived by students.
The rest of this paper is organized as follows: Section one discusses the previous research on the determinants of student performance in principles of accounting.
Section two describes the methodology of research. Section three provides the analysis and results. Section four presents the implications of the study.
I. Previous Research
Many studies have been conducted to find out the determinants of students’ performance in accounting. Eskew and Faley ( 6, P.139) found that a student’s academic aptitude, previous and more recent academic performance, effort/motivation, related previous experience and pre-college study of accounting are all significantly related to examination performance in introductory accounting courses. Porter and
Lawler (10) concluded that a student’s examination score is dependent upon the student’s effort, abilities and traits, and his role perception. The role perception of a student refers to what class activities (homework assignments, quizzes, etc.) the student believes he should engage in to improve performance in class. Doran, Bouillon, and Smith (3, P. 83) concluded that measures of academic performance and aptitude are the most important determinants of examination performance in both accounting principles I and II. Reed and Holley (11, P. 342) investigated the impact of final examination scheduling on student performance on the exam. The results of their study indicated that differences in the positioning of the accounting examinations relative to other finals cause differences in examination scores. Specifically their study pointed out that introductory accounting students experienced a deterioration in examination performance as both the exam week and the exam day progressed.
Many studies have investigated the relationship between English language proficiency (as a foreign language) and academic performance. Ayers and Peters (2, P.
462) conducted a study on this relationship among 50 foreign students at an American
Technological University. Their English language proficiency was measured by means of the TOEFL examination and academic success was measured by the Cumulative
Grade Point Average (GPA). The researchers found that English language proficiency had a strong positive correlation with academic success.
Jochems (8,P.310) stated that switching from education in the mother tongue to education in a foreign language means either a loss of academic achievement per unit of time (if the study effort remains unchanged) or heavier work if the learning outcomes per unit have to be maintained at the same level.
Research has also shown that teaching techniques have a significant effect on student’s performance in accounting. Farrely and Hundson (7, p.51) surveyed student

38

Sulayman H. Atieh

preferences regarding teaching techniques in introductory accounting classes. The majority of the students recommended the following teaching techniques; (1) providing copies of printed solutions to homework (after homework is done), (2) placing solution manual on reserve in library, (3) giving more than two exams (in addition to the final),
(4) providing copies of last semester’s quizzes and exams, and (5) collecting homework and basing a portion of the grade on it. Elikai and Baker (5, P.253) indicated in their study that quizzes can be used to improve students’ performance in accounting when rewards (points) assigned to quizzes represent a significant part of a course grade. They also concluded that when the rewards associated with quizzes are small, or not clearly defined, students do not perform significantly better than students who do not take quizzes.
Ott (9, P. 378 & 386) studied the effect of structured reviews (held outside the classroom and prior to exams) on student exam scores. The results of this study showed that structured reviews do make a difference in student exam scores in intermediate accounting. Ott concluded that the structured reviews may influence on a student’s perceived effort-reward probability thus leading to increased effort. Edmonds and
Alford (4, P. 345 & 353) analyzed the impact of using two levels of complexity on information processing by two groups of undergraduate accounting students. One level of complexity used an explanatory model composed of two elements (assets and liabilities), the other employed a six dimensional model (assets, revenues, liabilities, expenses, owner’s equity, and net income). The findings of this study showed that the group that was taught using the two dimensional model during the introduction of the accounting cycle performed significantly better than the group using the six dimensional model. Abraham, Loughrey, and Whalen (1, P. 2 & 3) examined the effect of using computerized practice sets to prepare students in introductory accounting courses. The researchers were unable to identify any significant correlation between the use of the computer and student performance, however, they found that the use of these practice sets results in a positive change in a student’s attitude toward accounting. The significance of this finding will become clear momentarily.
II. Research Methodology
Questionnaire Development: A questionnaire was utilized to make a survey of students to obtain their opinions and attitudes as to the causes of low performance in the principles of accounting courses. The questionnaire included a list of 26 obstacles which are thought to have an impact on the performance of students in these courses.
The complete listing of these obstacles is shown in Table (2). The obstacles were grouped into the following five areas:
(1) Teaching techniques.
(2) Student effort and motivation.
(3) Accounting curriculum and textbooks.
(4) Advising.
(5) General obstacles.

Student Perceptions of the Causes of Low Performance in Principles of Accounting...

39

Table (2)
Opinions of Students about obstacles affecting their performance (in Percentages)
Obstacles

Accounting majors Disagree
Agree

Teaching Techniques
1. Lack of quizzes.
62.5
2. Lack of home work to be handed in.
62.5
3. Quizzes are given with an insignificant
75.00
reward (Quizzes represent a low percentage of a course grade).
4. Homework is collected and graded
33.33
on a random basis
5. Daily homework collection without
50.0
checking and grading.
6. Lack of structured reviews held outside
33.33
normal classes prior to exams.
7. Complexity on information processing
37.50
in teaching accounting principles. For example, incorporating many variables in explaining the accounting cycle.
8. Emphasis on multiple choice
70.83
questions with no partial credits given to students.
9. The exams are difficult
45.83
10. The grading policy is not well
45.83
defined.
11. Feedback of exams is not obtained
41.67
on a reasonable period of time.
12. Computerize practice set is not used.
62.50
Student Effort & Motivation
13. Student time & effort putting into
58.33
the course is not sufficient.
14. Poor effort-reward (grade) system.
20.83
15. Poor class attendance
75.00
16. Poor studying habits (studying
41.67
only in the night before the exam or less time devoted time devoted for solving problems.
17. Student’s motivation to learn is not
12.50
reinforced by the instructor’s teaching techniques.
Accounting Curriculum and Textbooks
18. The material covered during the
12.50
semester is too lengthy (the material does not match with the ability of students.
19. Lack of adapting the accounting
41.67
subject matter to Saudi environment
20. Poor English skills which hinder
25.00
understanding of the material
21. Inadequate textbooks used. In
37.50
particular, the concepts and procedures of accounting is not presented well and the problems and cases are not oriented to Saudi environment. Non-accounting majors Disagree
Agree

Accounting & Nonaccounting majors
Disagree
Agree

37.5
37.5
25.00

56.12
56.12
39.80

43.88
43.88
60.20

57.28
57.28
46.72

42.62
42.62
53.50

66.67

35.71

64.29

35.25

64.75

50.0

46.94

53.06

47.54

52.46

66.67

27.55

72.45

28.67

71.31

62.50

32.65

67.35

33.61

66.39

29.17

43.88

56.12

49.18

50.82

54.17
54.17

30.61
31.63

69.39
68.37

33.61
34.43

66.39
65.57

58.33

37.76

62.24

38.52

61.48

37.50

50.00

50.00

52.46

47.54

41.67

43.88

56.12

46.72

53.28

79.17
25.00
58.33

21.43
46.94
32.65

78.57
53.06
67.35

21.31
52.46
34.43

78.69
47.54
65.57

87.50

31.63

68.37

27.87

72.13

87.50

19.39

80.61

18.83

81.97

50.33

31.63

68.37

33.61

66.39

75.00

42.86

57.14

39.34

60.66

62.50

41.84

58.16

40.98

59.02

40

Sulayman H. Atieh

Obstacles
Advising
22. The students are not properly advised regarding courses of accounting principles
General Obstacles
23. Lack of goal congruence of students and faculty (lack of interaction between students and faculty) 24. The students’ negative attitude toward accounting as a difficult subject.
25. Inadequacy of scheduling final exams including day and time of the exam, and the incidence of multiple exams on the accounting day exam.
26. The students are not aware of the accounting profession as a good career for them.

Accounting majors Non-accounting majors Accounting & Nonaccounting majors

12.50

87.50

20.41

79.59

18.85

81.15

29.17

70.83

22.45

77.55

23.77

76.23

8.33

21.67

12.24

87.76

11.48

88.52

12.50

87.50

21.43

78.57

19.67

80.33

45.83

54.17

53.06

46.94

51.64

48.36

The questionnaire recipients were asked to express their opinions about each of the 26 obstacles on a four-point scale ranging from “strongly disagree” to “strongly agree”. In the event that a significant obstacle, or obstacle area, may have been overlooked, the questionnaire also included an open-ended question. This question gave the students the opportunity to make written comments about the problems and difficulties which they may have personally experienced when they took Acct 201 and
Acct 202. Finally, the questionnaire solicited information about student’s major, his
GPA and his grades in Acct 201 and Acct 202, and whether he was an accounting or non-accounting major.
The list of 26 obstacles was developed primarily as a result of a thorough review of relevant literature. The list was supplemented by drawing on the 17 years of collegiate teaching experience of the researcher in the USA and Middle Eastern universities. Finally, various editions of the questionnaire were reviewed by academic colleagues who provided valuable feedback for suggested improvements. The list of the
26 obstacles is not intended to be a comprehensive listing of all possible obstacles in teaching accounting principles. The list is a compilation of the obstacles which the researcher believes to be the obstacles most relevant to the Saudi Arabian environment.
Unique Population Characteristics: It is important to understand that KFUPM is a unique academic institution in a number of aspects which are felt to have a direct impact on the academic performance of the student body. KFUPM's goal is to provide students with advanced training in the fields of science, engineering, and management.
All areas of KFUPM - facilities, faculty, students, and programs - are growing rapidly to cope with the rapid economic and technical development of Saudi Arabia. The faculty of KFUPM is multinational and the overwhelming majority of the students are
Saudi whose mother tongue is Arabic. Classes, on the other hand, are virtually one hundred percent taught in English. Although the students may have taken some
English in high school, this is by no means universal and the level of proficiency is highly variable. Primarily because of the variability of the English foundation, the

Student Perceptions of the Causes of Low Performance in Principles of Accounting...

41

admissions procedure applied by the University administration results in a student body in the CIM at KFUPM with a number of unique characteristics which are significant to this study.
The applicants for admission to the KFUPM must first take its entrance examination and then sit for a personal interview conducted by a committee of administrators and faculty. The objective of these requirements is to evaluate the student's knowledge and ability in English and science subjects. The students who pass this exam and other requirements are granted an admission to the University. In addition, the newly admitted students who have just completed high school spend the first academic year at the University in the Preparatory Program. The objectives of this program include the following: (1) to improve students' English language proficiency, and (2) to review and reinforce students' knowledge of mathematical and analytical techniques (Undergraduate University Bulletin 1992/93 p. 21). Because of these requirements, certain factors affecting the performance of the more typical students taking the Principles of Accounting courses do not exist for these students.
Specifically, the students' academic aptitude and their previous and more recent academic performance are controlled by the University and are at a universally high level thus are not investigated in this study. Accordingly, this study is limited to an investigation of other determinants of students' performance which are seen as being more significant to this unique population. Determinants such as English capability, teaching techniques, student effort and motivation, advising, accounting curriculum and textbooks, interaction between students and faculty, scheduling of exams, and the students' attitude toward accounting fall into this category.
Data Collection: During the Second Semester of the Academic year 1992/93, the questionnaires were distributed to a sample of students enrolled in Junior and Senior classes in the College of Industrial Management who had already completed Acct 201 and Acct 202 during the period started form the First Semester of the Academic year
1988/89 to the First Semester of 1991/92. Those students were asked to complete the questionnaires anonymously during the class period. The Junior and Senior students were all majoring in a business discipline and were categorized as either accounting or non-accounting majors.
There were 122 students who participated in the study. This number constitutes
82 percent of the total population of the Junior and Senior classes for the 1992/93 academic year. Of the 122 students, there were 24 accounting majors and 98 nonaccounting majors. the 24 responses represent about 80 percent of total Junior and
Senior students whose major is accounting and the 98 responses represents 83 percent of total Junior and Senior students whose major is non-accounting.
In studies such as this, there is always a concern about the veracity and objectivity of the respondents. Farrely and Hudson (7, p.50), for example, pointed out that evaluation of the professor could be biased because it may be based on the general liking for the professor rather than on the quality of instruction. In this survey the students seemed to have a very positive reaction to the study in general and to the questionnaire in particular. They seemed to welcome the opportunity to provide their opinions on this subject. Because of this attitude, the feeling is that the responses of the

42

Sulayman H. Atieh

students were generally objective. Furthermore, because the questions were not an evaluation of a particular professor, it would seem that the major source of bias did not exist. III. Survey Analysis
Prior to performing any statistical analyses, it was necessary to modify the raw data collected via the questionnaire. This was due to the relatively small size of the population and the resulting sample. Spreading the responses over four categories resulted in some response cells with less than five entries. Such low frequencies would preclude a valid Chi-square analysis of the data. The modification employed was to create two response categories instead of four. Category one was labeled "Agree" and was formed by combining the original categories of "agree" and “strongly agree”,
Similarly, category two was labeled “disagree” and consists of the original "disagree" and “strongly disagree” categories.
Table (2) presents the response percentages for the 26 potential obstacles listed on the questionnaire. The analysis begins with an examination of response frequencies for these 26 obstacles. In this analysis, the focus is on the combined response of both accounting and non-accounting majors. This is followed by a Chi-square analysis of accounting majors versus non-accounting majors to determine if any significant differences exist between the responses of the two groups. Then, a correlation analysis is performed to identify the relationship between the students' responses and their cumulative GPA. This is also done for each group of majors. Finally, the significant responses to the open-ended question are examined. SAS software was used where appropriate to analyze the data collected.
Frequency Comparisons by Category
Teaching Techniques: As shown in Table (2), over 60 percent of the respondents of both groups (accounting and non-accounting majors) believe that the most important teaching obstacles are as follows:
1. Lack of structured reviews held outside normal classes prior to exams;
2. Complexity on information processing in teaching accounting principles;
3. The examinations are difficult;
4. The grading policy is not well defined;
5. Homework is collected and graded on a random basis;
6. Feedback of exams is not obtained in a reasonable period of time.
These obstacles are presented here according to their importance as seen by the respondents. Focusing on the two categories of respondents separately, the highest percentage figure was 72.45 percent given by non-accounting majors for lack of structured reviews. In addition, 60 percent of the non-accounting majors considered giving students quizzes with insignificant reward as a teaching problem.
Student Effort and Motivation: In the student effort and motivation category, more than 65 percent of the respondents of both groups believe that the most important obstacles are:

Student Perceptions of the Causes of Low Performance in Principles of Accounting...

43

(1) Poor effort-reward system;
(2) Lack of student's motivation to learn;
(3) Poor studying habits of students.
Again focusing on the categories separately, the highest percentage figure was
87.5 percent given by accounting majors who felt that student's motivation to learn is not reinforced by appropriate teaching techniques, such as incorporating a heavy emphasis on examples and problems oriented to Saudi business environment.
Accounting Curriculum, Textbooks, and Advising: A large majority of the respondents of both groups believe that the obstacles associated with accounting curriculum, textbooks, and advising affected their performance. Slightly over 81 percent of the respondents felt that the material covered during the semester is too lengthy and the students are not properly advised. Over 60 percent thought that accounting subject matter is not adapted to Saudi environment and poor English skills of students hinder their understanding of the material.
General Obstacles: With respect to the general obstacles category, more than 75 percent of the respondents of both groups faced the following obstacles in their accounting classes:
(1) Lack of interaction between students and faculty;
(2) Inadequacy of final exams including day and time of the exam;
(3) The students' negative attitude toward accounting.
Evaluation of the Responses of Accounting and Non-Accounting Majors: The responses to the obstacles described in Table 2 were tested to determine if significant differences exist between accounting and non-accounting majors. Chi-square statistics were used to test the null hypothesis that there are no significant differences between the two categories in their responses to each of the 26 obstacles. the 26 tests showed that at the .01 level of significance, the null hypothesis could be rejected only for the obstacle of giving quizzes with an insignificant reward. Moving to the .05 level of significance, the null hypothesis could be rejected for the obstacles related to poor class attendance, and emphasis on multiple choice questions. These significant differences are shown in Table (3).
Table (3)
Significant differences between the responses of accounting and Non-accounting majors n n

n

Quizzes are given with an insignificant reward Agree in response to this obstacle were:
* 25% of accounting majors vs 60% of non-accounting majors.
Poor class attendance Agree in response to this obstacle:
** 25% of accounting majors vs. 53% of non-accounting majors
Emphasis on multiple choice questions with no partial credits Agree in response to this obstacle:
** 29% of accounting majors vs. 56% of non-accounting majors
* indicates a significance level of .01
** indicates a significance level of .05

44

Sulayman H. Atieh

Table (3) indicates that non-accounting majors are more likely to agree that giving students quizzes with an insignificant reward, poor class attendance and emphasis on multiple choice questions are causes of students' low performance in
Principle of Accounting. For the other 23 potential obstacle areas, there were no significant differences between the two categories.
GPA Comparisons: The association between the GPAs of the respondents and their views on the 26 obstacles was investigated. The mean of each student's observations of these obstacles was calculated. This mean is a weighted average computed by dividing the total points the student assigned to all obstacles by 26. The total points, in turn, were determined by assigning a weight to each response based on a four-point scale ranging from "strongly disagree" which is assigned a value of one to
"strongly agree" which is assigned a value of four. For example, if a student had recorded strong agreement for all 26 obstacles, the total points assigned by that student is 104 points (26 times 4). The mean of the observations for this student is equal to
4.00 (104 divided by 26).
The means of students' observations were correlated with their GPAs. The result showed a correlation coefficient of 0.16 for accounting majors and 0.03 for nonaccounting majors. These are very low values indicating that there is very little relationship between the students' GPAs and their views on the 26 obstacles in teaching accounting principles. Thus, the conclusion which can be drawn is that there is little or no impact of a student's academic performance on their evaluation of these obstacles. This result means that these obstacles are common to all students irrespective of their academic status.
Open-End Responses: With respect to the open-ended question regarding the major obstacles the students faced during their study of Principles of Accounting, the majority of respondents of both groups emphasized the following obstacles:
1. The final examinations are comprehensive and difficult. They include long and complicated problems. One student stated: “Our final exams are incredible.”
2. The comprehensive final examinations lower the final grades of students.
3. Three classes a week are not enough to explain the required material and to solve all of the homework problems assigned.
4. The selected problems assigned do not cover the material explained by the instructor. 5. The students are not motivated to learn and accounting is a boring subject.
6. The emphasis is on the quantity of the material covered during the semester not on the quality of education.
7. A large number of students who take Acct 201 and Acct 202 do not have previous knowledge in accounting. Hence, they faced difficulties in understanding accounting concepts and procedures.

Student Perceptions of the Causes of Low Performance in Principles of Accounting...

45

The respondents provided a number of suggestions to overcome these obstacles.
Most of these suggestions focused on teaching methodology, such as, solving more homework problems during the class period, conducting tutoring sessions to help weak students, posting solutions of the homework problems after grading them, and motivating students to learn accounting by simplifying the material and giving practical examples related to business in Saudi Arabia.
Comparison of the Findings of the Study with Those of Previous Research: In order to isolate the obstacles facing the Saudi student attributable to the differences between educational environment in both Saudi Arabia and the U.S., the findings of this study are compared with the results of prior research. The comparison reveals similarities and dissimilarities between the findings of this research and prior research.
The similarities are related to the following obstacles (referred to in prior research as determinants or factors):
1. Pre-college study of accounting;
2. Level of complexity of learning environment;
3. Scheduling of accounting examinations;
4. Pretest structured reviews;
5. Value of rewards (points) assigned to quizzes;
6. Collecting and grading homework ;
7. Effort-reward (grade) system .
Two major factors contributed to the similarities between the findings of both this and previous research. First, teaching staff at KFUPM have their education and experience in the U.S. Consequently, they follow the American methods and techniques in teaching accounting principles. Second, accounting education at KFUPM and American universities share similar characteristics such as, degree objectives, curriculum content, number of credit hours required for graduation, type of exams, and application of computer in accounting courses.
On the other hand, due to the peculiarities of the educational environment in
Saudi Arabia, the findings of this research reveal a set of obstacles not prevailing in the American accounting education consisting of:
1. Students are not properly advised regarding courses of accounting principles
(81.5 percent).
2. This obstacle appears of great concern to Saudi students.
3. They need special attention in advising to familiarize them with the new educational system applied at KFUPM, that is foreign to their prior education environment in public schooling.
4. Lack of adapting the accounting subject matter to Saudi environment (66.32 percent). 5. Since CIM uses American authored accounting textbooks, reflecting both business and accounting environment in the U.S., the Saudi student face some difficulties in comprehending the relationship between course content and the role of accounting in Saudi Arabia.

46

Sulayman H. Atieh

6. Poor English skills which hinder understanding of the material (60.60 percent). 7. Since English is the second language for CIM students, a significant portion of them tend to heavily depend on memorization of accounting procedures, rather than comprehending and understanding accounting concepts and their applicabilities. Hence, they lack the ability to analyze and manipulate ideas and concepts necessary to perform in accounting examinations.
8. Lack of interaction between faculty and students (76.23 percent)
9. This interaction is hindered by the differences in culture, value, language, etc. between the multinational faculty at CIM and students.. Recently, Saudi faculty became the majority at CIM. Therefore, this obstacle is reduced and the interaction between the students and the faculty has been enhanced.
10. The students’ negative attitude toward accounting as a difficult subject
(88.52 percent).
11. This high response percentage is, in fact, an accumulation of the effect of all other obstacles that students are exposed to during their tenure in the
College. It is a common knowledge among students in CIM that accounting courses are difficult to pass with reasonable grades. Consequently, students approach the course with great deal of apprehension of failure.
IV. Implications of the Study
The findings of the study are based on the opinions of students who have recently completed the two courses in principles of accounting regarding the most important obstacles and factors which contribute to low performance in these courses. These findings, as presented in the survey analysis section of this study, pertain only to the two required courses in principles of accounting.
There is always a risk associated with generalizing the results of any study since those results may be inappropriate in some circumstances. Nevertheless, it seems clear that these results will provide some valuable information to University and CIM administrators and the accounting instructors while attempting the difficult task of teaching accounting principles. Learning more about student opinions regarding the obstacles of teaching accounting principles could be used as feedback to enhance future student performance and change their attitudes toward accounting as a difficult subject.
Several important implications for University administrators and accounting instructors are suggested by the results of this study.
First, University administrators could expand their attention to prepare students for better performance in business studies. A course in business, which includes a section in accounting basics, could be developed and taught in the Preparatory
Program. Such a pre-college study of accounting might enhance the performance of students in introductory accounting courses at the college level.

Student Perceptions of the Causes of Low Performance in Principles of Accounting...

47

Second, accounting instructors at CIM should have a linkage between the place of learning and the place of work. This linkage could be achieved by developing teaching methods and text material relevant to business environment in Saudi Arabia.
Third, accounting instructors could emphasize the quality of learning in accounting at CIM by teaching less but relevant material. The accounting instructors should restructure the courses of accounting principles in order to de-emphasize procedural complexity of accounting principles, and to pay more attention to substantive issues that satisfy the needs of students in Saudi Arabia.
References
1. Abraham, E. C. Loughrey, and H. Whalen (1987), “Computerized Practice Set in
Introductory Financial Accounting” Issues in Accounting Education, pp. 1-12.
2. Ayers, J. B., and R. M. Peters, (1977) “Productive Validity of the Test of English as Foreign
Language for Asian Graduate Students in Engineering, Chemistry, or Mathematics,”
Educational and Psychological Measurement, pp. 461-463.
3. Doran, B. M., M. L. Bouillon, and C. G. Smith, (1991) “Determinants of Student
Performance in Accounting Principles I and II,” Issues in Accounting Education, pp. 74-84.
4. Edmonds, T.P., and R. M. Alford, (1989) “Environmental Complexity and the Level of
Information Processing by Introductory Accounting Students,” Issues in Accounting
Education, pp. 345-358.
5. Elikai, F., and J. Baker, (1988) “Empirical Evidence On the Effectiveness of Quizzes as a
Motivational Technique,” Issues in Accounting Education, pp. 248-254.
6. Eskew, R. K. and R. H. Faley, (1988) “Some Determinants of Student Performance in the
First College-level Financial Accounting Courses,” The Accounting Review, pp. 137-147.
7. Farrelly, G. E., and E. J. Hudson, (1985) “How to Teach Introductory Accounting: Student
Views,” Journal of Accounting Education,, pp. 47-55.
8. Jochems, W. (1991) “Effects of Learning and Testing in a Foreign Language,” European
Journal of Engineering Education, Vol. 16, pp. 309-316.
9. Ott, R. L., (1988) “Pretest Reviews in Intermediate Accounting: An Empirical Analysis,”
Issues in Accounting Education, pp. 378-387.
10. Porter, L. W., and E. E. Lawler., (1968) Managerial Attitudes and Performance (Richard
D. Irwin, Inc.,).
11. Reed, S. A., and J. M. Holley, (1989) “The Effect of Final Examination Scheduling on
Student Performance,” Issues in Accounting Education, pp. 327-344.

48

Sulayman H. Atieh

Appendix
What is your major? ____________________________________
What is your Cum. GPA? ________________________________
What is your Maj. GPA? ________________________________
What is your grade in Acct 201? _____ and Acct 202? _____

Please indicate whether each of the following factors contributed to or caused you difficulty in your classes of principles of accounting.
Teaching Techniques:

1. Lack of quizzes
2. Lack of homework to be handed in.
3. Quizzes are given with an insignificant reward
(Quizzes represent a low percentage of a course grade).
4. Homework is collected and graded on a random basis.
5. Daily homework collection without checking and grading.
6. Lack of structured reviews held outside normal classes prior to exams.
7. Complexity on information processing in teaching accounting principles for example, incorporating many variables in explaining the accounting cycle.
8. Emphasis on multiple choice questions with no partial credits given to students.
9. The exams are difficult.
10. The grading policy is not well defined.
11. Feedback of exams is not obtained on a reasonable period of time
12.Computerized practice set is not used.

Strongly
Disagree
1
[ ]
[ ]
[ ]

Disagree

Agree

2
[ ]
[ ]
[ ]

3
[ ]
[ ]
[ ]

Strongly
Agree
4
[ ]
[ ]
[ ]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

Student Effort & Motivation
13. Student time & effort putting into the course is not sufficient.
14. Poor effort-reward (grade) system
15. Poor class attendance
16. Poor studying habits (studying only in the night before the exam or less time devoted for solving problems. 17. Student’s motivation to learn is not reinforced by the instructor’s teaching techniques.

[ ]
[ ]
[ ]

[ ]
[ ]
[ ]

[ ]
[ ]
[ ]

[ ]
[ ]
[ ]

[

[

[

[

]

]

]

]

Student Perceptions of the Causes of Low Performance in Principles of Accounting...

Strongly
Disagree
1

Disagree

Agree

2

3

49

Strongly
Agree
4

Accounting Curriculum and Textbooks
18. The material covered during the semester is too lengthy (the material does not match with the ability of students).
19. Lack of adapting the accounting subject matter to Saudi environment
20. Poor English skills which hinder understanding of the material.
21. Inadequate textbooks used. In particular, the concepts and procedures of accounting are not presented well and the problems and cases are not oriented to Saudi environment. [

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

[

]

Advising
22. The students are not properly advised regarding courses of accounting principles.
General Obstacles
23. Lack of goal congruence of students and faculty
[ ]
[ ]
[ ]
[ ]
(lack of interaction between students and faculty)
24. The students’ negative attitude toward
[ ]
[ ]
[ ]
[ ] accounting as a difficult subject.
[ ]
[ ]
[ ]
[ ]
25. Inadequacy of scheduling final exams including day and time of the exam, and the incidence of multiple exams on the accounting day exam.
26. The students are not aware of the accounting
[ ]
[ ]
[ ]
[ ] profession as a good career for them.
27. From a student’s perspective, what are the major obstacles in teaching Accounting Principles at C.I.M.:

50

Sulayman H. Atieh


 




‫ﺳﻠﻴﻤﺎن ﺑﻦ ﺣﺴﻦ ﻋﻄﻴﺔ‬

 
 
 

 : ‫اﳌﺴﺘﺨﻠﺺ‬




 

 








 

…...

Similar Documents

Premium Essay

Background

...Background of the Study: Back in time when computer, internet connection, and technology are not necessities, frauds are easy to conceal. Given also the fact that accounting standards were still not that strict about some disclosures and can be circumvented easily, many people such as accountants, businessmen, and employees took advantage of it. These people may be blinded by their position that they are capable of doing their own dirty tricks. They also have their reasons why they wanted to try to benefit from their institution on themselves. Moreover, they also saw the opportunity in the weakness of the controls in the company so they knew how they will do it and conceal it. These ideas were in a way lessen as the accounting standards were amended due to the detection of numerous cases of accounting scandals at the start of the second millennium. More disclosures are now being asked from the companies in order for them to be transparent in their operations and be aware that the lawmakers are, now, more focus on them. However, even if more disclosures are being required by the accounting standards, some still have the guts to try to attempt in doing frauds. These people still see the opportunity and are still capable of doing it without even being obvious in the audit. In this era of quick developing technology, the idea of Information Technology (IT) audit is developed. Moreover, many see the need of it to address the time constraint for auditing the information systems of......

Words: 485 - Pages: 2

Premium Essay

Background of Study: Schizophrenia

...Background of Study Jade Birkley PSY480/Senior Project February 14, 2013 Professor Eric Durbrow Background of the Study In a given year 2 million Americans and 25 million people worldwide suffer from one of the top ten most debilitating diseases. Schizophrenia is a long-term major mental disorder that affects several aspects of behavior, thinking, and emotion, which makes it difficult to tell between what is real and unreal; it is also characterized by positive and negative symptoms. Either being acute with a rapid beginning and good hopes of resurgence or a chronic longer term course that builds over time. Such variation in symptoms leads to observations of discord in patients. “According to the DSM-IV, schizophrenia is a disorder characterized by deteriorating ability to function in everyday life and by some combination of hallucinations, delusions, thought disorder, movement disorder, and inappropriate emotional expressions” (Kalat, 2009, p. 449). The positive symptoms fall into two cluster (psychotic and disorganized) and represent behaviors that are distorted version of normal functions. Psychotic symptoms consist of delusions (unsubstantiated beliefs) and hallucinations (hearing voices, seeing things others do not or feeling things that are not there). Disorganized symptoms “consist of inappropriate emotional displays, bizarre behaviors, incoherent speech, and thought disorder” (Kalat, 2009, p. 449). The negative symptoms represent behaviors deficiency or......

Words: 1243 - Pages: 5

Premium Essay

Developing the Background of Study

...DEVELOPING THE BACKGROUND OF THE STUDY | | | |Birth is a crucial stage in the reproductive life of a woman. It is an affirmation of the life-giving | | |function of the human species and a celebration of life itself. Yet, it can be life-threatening when | | |complications occur during or after birth. Thus, many hold the popular belief that a mother has an odds| | |of 50:50 against her life during delivery: she has a 50% chance of surviving and a 50% risk of not | | |making it. | | |Problems may arise during or after birth that can threaten the life of both mother and child. The worst| | |result of this is maternal mortality. Mortality statistics paint a bleak picture about maternal and | | |child health globally. Each year, more than 500,000 women worldwide die from complications related to | | |pregnancy. Yet, most of these deaths that tend to occur among low and middle-income countries are | ...

Words: 4648 - Pages: 19

Free Essay

Case Study Analysis - Introduction/Background

...Case Study Analysis - Prepared for ABC, Inc. Laurie Cavagnaro University of Phoenix: COMM 215 February 17, 2014 Case Study Analysis for ABC, Inc. Introduction The following is a case study analysis of the orientation and hiring processes at ABC, Inc. The new campus recruiter for ABC, Inc., Carl Robbins, was unable to plan, organize, and execute the employee orientation necessary for the 15 new trainees that were to begin working for Monica Carolls in July. Some of the problems that arose for Carl were due to poor communication and lack of attention to detail. There was also poor management skills involved. It is possible that Carl Robbins does not have the qualifications or skills that are required to be employed as a campus recruiter for ABC, Inc., or it is also possible that ABC, Inc., did not provide Carl with the proper training during his orientation. There also seems to be a lack of guidance and support for new hires that may be needed during the first few months of employment. Improvements need to be made to the orientation and training programs for all new employees at ABC, Inc. Background ABC, Inc. recently hired Carl Robbins as a new campus recruiter. Carl has been with the company for about six months. His first task as a campus recruiter was to hire 15 new trainees to work for Monica Carrolls, the operations supervisor. Monica was hoping to have all of the new hires working by July. The orientation was scheduled to take place on......

Words: 399 - Pages: 2

Premium Essay

Background of Study for Paper Charcoal. (Go Easy Its Our First Time)

...Background of Study We wanted to find out whether paper charcoal could be an alternative for regular charcoal so that less trees will be cut down for the purpose of making charcoal. We also hope to prove that paper charcoal is better than charcoal in terms of: a. Speed b. Reliability c. Reusability d. Value for money Statement of problem: This study aims of comparing paper charcoal composed of newspaper against commercial charcoal made of wood. Specifically: 1. Which type of charcoal has the best speed? 2. Which type of charcoal is the more trusted in cooking? 3. Can each type of charcoal be used more than once? 4. Which one is worth your money? Hypothesis: Paper charcoal will prevail over the regular charcoal in the four categories of comparison Definition of terms: 1. wood: a material obtained from trees, is used to make charcoal and other paper products. 2. Charcoal: a flammable material made from bark of trees, used for heating in some areas of the world. 3. Commercial Charcoal: Charcoal sold in stores and markets, usually comes in chunks or briquettes 4. Paper: a material also obtained from trees, used to write, print, wrap, etc., made from the bark of tress and bleached. Significance of study: 1. Environment- the study aims to prove that paper charcoal is better, thus reducing the number of trees cut down. 2. Community- the study benefits the community because if proven right, people start to buy or make paper charcoal and doing either is cheaper than buying regular......

Words: 288 - Pages: 2

Free Essay

Background

...Background Bellevue Doing business south of the metro is always a pleasure at The Bellevue Manila. Evoking the unhurried lifestyle of the Alabang community, The Bellevue Manila exudes an environment of easy elegance from its Asian-inspired lobby and reception area to its fine dining outlets and recreational facilities. Each of its 456 deluxe and suite rooms has been meticulously designed to provide guests a relaxing stay. This is matched by the staff’s inspired service, ensuring that the guest’s every need is met. Indeed, The Bellevue Manila gives businessmen and travelers a five-star destination experience like no other. Vivere A jewel in southern Metro Manila, Vivere Hotel in Alabang is a towering 31-storey five star deluxe hotel. Featuring 200 elegantly appointed rooms and suites each with interiors that reverberates the beauty of the local culture, the hotel provides business facilities and recreational amenities for both business and leisure travelers. Make the most out of your stay as we invite you to re-kindle your love for sumptuous home cooking as we prepare all the elements for a great get together with family & friends amidst the scenic view of Laguna de Bay and the Metropolis. Crimson Discover true elegance at the new Crimson Hotel Filinvest City, Manila.  We will create for you an atmosphere of tranquility, subdued elegance and new expression of cosmopolitan life at its finest in the vibrant and green Filinvest City. Crimson Hotel Filinvest City,...

Words: 401 - Pages: 2

Premium Essay

Background Study

...Chapter 1 Background of the study Skin problem, such as rash, is an abnormal condition of the skin caused mainly by the bacteria Streptococcus pyogene. “Skin problem” is often used to refer to any condition that causes pain, skin discoloration, itchiness, and skin irritation. The skin’s health has always been one of the main concerns for mankind since the beginning of time. Through time, people learned some uses of the Averrhoa bilimbi trees or simply the “Kamias” trees as what the tree is commonly called in the Philippines, such as treatment for rheumatism and using its fruits as food and in making sweets and pickles. The fruit can also be used for removing stains from clothes according to elders. “Kamias” fruit indeed has a lot of uses, but man should not overlook the Bilimbi trees’ leaves’ usefulness. Antibacterial agents are much needed in terminating and preventing bacterial growth especially during rainy season wherein the atmosphere is moist and humid which makes bacteria more active. Streptococcus pyogene, a Gram-positive type of bacteria that causes streptococcal pharyngitis, skin infections, scarlet fever and many other kinds of diseases, should be taken seriously. Many people carry the bacteria without incident and have already claimed a lot of lives. Past studies state that the aqueous extract of the leaves and fruits showed antibacterial activity against Gram-positive and Gram-negative bacteria. According to earlier researches, the antibacterial......

Words: 278 - Pages: 2

Premium Essay

Background Study of Sex Workers

...INTRODUCTION Background of Study Prostitution is the performance of sexual acts for payment. It exists throughout the world, largely in urban areas. Some prostitutes work for themselves. Others work for men known as pimps or for woman called madams. Some prostitutes seek customers on streets and in other public places and this happen especially in developing countries where poverty is the main reason. (Shedlin, Michele G, World Book p.15, 2007) The idea of sex workers fighting for their human rights is a foreign concept to most people, even those who identify politically as progressives or feminists. Sex workers have lived on the margins of society through most of human history, and despite the prevalence of this work all over the world, sex workers are often treated as less than human, both in cultural attitudes and public policy. In fact, it cannot be said enough: sex workers are people—friends, neighbors, family members, wage earners, and parents—and they deserve the same human rights as everyone else. (http://www.ontheissuesmagazine.com/july08/july2008_1.php) Feminists and advocates of all stripes have argued that they want to work for the human rights of sex workers, often without an analysis of what human rights for sex workers might look like. While many people would agree that access to human rights includes the right to be free from harm, to have access to health care and housing, and to seek safe employment that pays a living wage, there is......

Words: 3368 - Pages: 14

Premium Essay

Background

...Background Introduction Company Company was founded in 1968 in Nashville, TN as a single hospital. It was the nation’s first hospital corporations, quickly from their beginnings they ventured in assembling a group of hospitals. Their commitment is “to care and improve human life and strive to deliver high quality, cost effective healthcare in the communities they serve. They are composed of 165 hospitals and 115 freestanding surgery centers in 20 states and with a branch in England that employs approximately 204,000. Recent Performance As of August 29, 2014 HCA stock was at $69.82 a share compared to its competitor THC who was at $61.18 a share. HCA earnings rose in the second quarter 14% as the admissions and benefits from the U.S. healthcare policy overhaul. Their doubtful accounts declined 29% to$ 728 million from $1.02 billion a year prior. Their sales growth in the present quarter is 9.23% a 0.19% increase from the previous quarter. Their quarterly return on assets was 6.48% (net income $1,932 mil divided by assets $29,822 mil) and the median is 4.83%. Their gross profit as of June 30, 2014 was $7,698,000.00 Customers HCA’s customers vary from a wide range of individuals. They provide services to individuals who need outpatient services such as labs, mammograms, x-rays, CT scan and more. Other customers are individuals who need emergency services such as stroke patients, trauma, burns and more. Others are patients who are scheduled for......

Words: 370 - Pages: 2

Free Essay

Background of the Study

...Acceptability of CYB (Charcoal, Yellow Bell, Banana Peel) Shoe Polish A Research Presented to: Mrs. Trichelita L. Pagtaconan In Partial Fulfillment of the Requirement in: SCIENCE RESEARCH Presented by: Jennifer Maureen T. Caldito Deniell M. Corpuz Elaiza Claire V. Cruz Jeanny Mae B. Magana Rhoi Kenneth S. Manding Aldrix Royce A. Tungpalan Mariano Marcos State University Laboratory High School Laoag City 2015 CHAPTER I INTRODUCTION Background of the Study It was in the 18th Century; an era of discoveries and creationism that had made developments for science and history. One of the developments include different kinds of application such as, shoe polish. A Shoe polish is a waxy paste, cream, or liquid us to polish, shine and waterproof leather shoes to extend the footwear’s life and restore, maintain and improve their appearance. Shoe polish helps the material (especially seen in leather) that shoes are made of. It contains fats, lipids and wax. The lipids make the leather smooth and soft, while the wax protects it form dirt and moisture. It also gives a beautiful sheen. Procedure or methods on applying a shoe polish are to use a rag, cloth, or brush. Shoe shiner is not a cleaning product, and therefore the footwear should be both clean and dry before application. A vigorous rubbing action to apply the polish evenly on the shoe, followed by further buffing with a clean dry brush or cloth, usually provide good results. Another technique,......

Words: 1133 - Pages: 5

Premium Essay

Background Study on Same Sex Marriage

...CHAPTER I INTRODUCTION Background of the Study “When any society says that I cannot marry a certain person, that society has cut off a segment of my freedom.” -Martin Luther King Jr. They say ‘beauty is in the eye of the beholder’, well, ‘marriage is in the psyche of the being’. There is no cut-and-dry definition of marriage but marriage-between-the-opposite-sex is the norm in most societies, the reason why same-sex marriage is not accepted in almost all countries in the world. Same-sex marriage is defined as a union between two people who are of the same gender or biological sex. Same-sex couples want to marry for all the same reasons as their opposite-sex counterparts. These reasons include: to publicly celebrate their commitment, because they are in love, and/or for the legal security and benefits of marriage. Married partners have immediate access to all relationship entitlements, protections and responsibilities. A marriage certificate also allows married partners to easily prove their legal rights if challenged, for example in emergency situations. The capacity to quickly and easily prove one’s relationship status is particularly important for same-sex partners because prejudice against same-sex relationships can mean legal rights are denied. Another practical benefit of marriage is that it is a widely recognized legal relationship. The pro legalization of same-sex marriage wants to promote equal rights and to prevent discrimination against the gays,...

Words: 736 - Pages: 3

Premium Essay

Background of the Study

...major house chores our parents are facing every day.   One of hardest part of washing dishes are the tough stains and grease that is all over the common kitchen tools we use in our everyday life.   Dishwashing liquid is a great help to minimize the time of removing those tough stains and grease on our kitchen tools and it totally removes all the dirt of common kitchen tools.   Imagine yourself washing the dishes without using any dishwashing liquid, how will you easily remove those stains and grease? This study shows how a simple organic material that can be easily found elsewhere can be turned into something as useful as dishwashing liquid. Background of the Study This research aims to produce a dishwashing liquid out of Gumamela petals that will remove the stains and grease in common kitchen tools. This study will make use of Gumamela petals which contains mucilage that effectively removes stains or grease present in common kitchen tools. Significance of the Study The study will produce a new kind of dishwashing liquid that is completely organic.   It will make use of Gumamela petals mixed with water and calamansi extract to produce a dishwashing liquid that is chemical free yet effective in removing stain or grease present in common kitchen tools at the most affordable price compare to the commercial brand sold in the market.   The dishwashing liquid will be making use of gumamela petals which are being ignored if not use as ornamentals.   So, this will help people......

Words: 270 - Pages: 2

Premium Essay

Background of the Study

...Background of the study From the beginning of time people always find their ways to communicate from pens, papers, pagers, telephones, mobile phones and up to the recent boom of technology. In the past ten years the use of phones paved the way for the most recent addition to communication, the social media. With the invention of social media the online world changes rapidly. One of the most famous social media nowadays is the Facebook Application. Facebook is a social networking site wherein you can easily connect and share anything with your family, friends and acquaintances. The social media Facebook was launched on February 4, 2004 by Mark Zuckerberg according to Philips (2007), it started out only for Harvard university students and because of its popularity it was extended to Boston University and eventually to all US universities. In August 2005, it was purchased and became Facebook.com so the US high schools could sign up and was spread worldwide reaching UK Universities in September 2005. In September 2006, the social networking website has been extended beyond educational institutions with anyone who has valid email address. Facebook can be used as a tool for information and communication, Facebook has different purposes (e.g. chatting with friends, posting status updates, uploading pictures and videos, playing games, sending files, and sharing information). The widespread of Facebook becomes the student’s reliable way of communicating and......

Words: 531 - Pages: 3

Premium Essay

Background

...The Problem and its Background Introduction Policing is essentially about communities and for communities. That is why we must always take account on public opinion in informing policy, setting policing priorities and devising appropriate response. The promotion of community safety involves not only effective policing but also positive citizenship and public policy. As regards a sense of reassurance, police and police visibility were frequently the first factors mentioned as important, with visibility being linked to greater police engagement which the public expected would impact on crime and fear of crime. Overall, it was considered that there were not enough police on the beat and the desire was expressed for a proactive rather than reactive presence. There was a broad understanding of the role of the police with visibility linked to that role. Visibility was perceived to relate to foot patrol which respondents preferred to mobile patrol as this was seen as providing little or no opportunity for officers to interact or deter. Police visibility was seen as a means of facilitating engagement and intervention which, when combined, would be expected to enhance quality of life, reduce fear of crime, fear of intimidation and reduce the incidence of crime. Police officers were considered neither common nor accessible in young people's lives and although they accepted a need for police, young people did not view them positively. Indeed police were associated with negative......

Words: 320 - Pages: 2

Free Essay

Background

...Woodward Research 4 November 2011 Airways Airways provides essential services for NZ airspace, with growing business overseas Company Background Airways is a state-owned enterprise (SOE) owned by the New Zealand government and headquartered in Wellington, New Zealand. The company’s core business is as the designated Air Navigation Services Provider (ANSP) for the New Zealand Flight Information Region (FIR), which covers the entire country and its surrounding oceans, as well as part of Antarctica. Airways provides air traffic control (ATC), air traffic management (ATM), and navigation services, and controls approximately 1 million aircraft movements per year. The company has also launched growth businesses that include ANS-related training services, software licensing and consulting services to clients located mostly offshore. Earnings & Valuation Woodward Research, using a discounted cash flow (DCF) analysis, values Airways at an enterprise value of $140.5 million. Airways has net debt of $22.1 million. This values Airways’ equity at $118.3 million. Woodward Research has also valued Airways using valuation metrics drawn from a group of comparable companies. Using enterprise value to EBITDA (EV/EBITDA) metrics gives an enterprise value of $176.7 million. Because its revenues and cash flows are fairly predictable, and that there is an inadequate peer group of companies to compare Airways to, Woodward Research believes that DCF is the best way to value Airways. All......

Words: 4356 - Pages: 18