What Role Does Mathematics Play in Accounting Performance? - A Focus on Students' Beliefs and Attitudes

Abstract

Many colleges require accounting majors to take some math courses as prerequisite courses before they can take accounting courses – a common approach which seems to be accepted by many professors. However, it is unclear if accounting students have the same perspective. This study examined students’ attitudes toward mathematics, and beliefs in mathematics’ influence on accounting learning. It also explored how these two factors correlate to students’ scores in accounting courses. This study found that students believed that being good at math is a necessary, but not a sufficient, condition for performing well in accounting. Students who performed well in accounting usually showed a relatively positive attitude towards math.