This paper evaluated the student-related factors associated with the academic performance of the non-accounting Omani students in their first undergraduate accounting module. Qualitative research method was employed through a self-made survey tool. The tabular data were integrated with percentages to supplement the analysis. The students’ academic performance can be attributed to learning approach and study habits not prior learning. Students prefer surface learning approaches which do not fit the demands of the accounting module while the positive study habits mainly focus on passing the assessments rather than building knowledge and skills. There is a strong need for a student-centered classroom which are focused on knowledge acquisition than assessments. A pre-requisite module to basic accounting can be considered as a bridging program. The teachers are also expected to employ methodologies such as formative assessments to enhance the students’ learning and entice effective habits. This study has various statistical and scope limitations. For this, other student-related factors such as demographic profile, performance in other modules and commitment to learning should also be considered in the future studies. Moreover, the actual module performance of the students can be statistically correlated to their prior knowledge, study habits and learning approach.
factors for academic performance, accounting, student-related factors, prior knowledge, study habits, learning approach
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