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Abstract

This study analyses the impact o f student perceptions and expectations in teaching introductory accounting course, lecturer performance index (based on stu­ dent evaluation teaching score), pre-requisite results, high school origin and status o f the kigh school fo r the final results in taking the Introductory Accounting course taught in the second semester (Pengantar Akuntansi 2 or PA2) differentiated be­ tween student gender and major o f study. The aim behind this study is to get feed­ back in order to improve teaching in PA 2. With factor analysis, results indicate that there are five dominant factors that were retained fo r the purpose in determining student results o f PA2 (expectations, topics, preparation, ethical issues and level o f difficulties o f the course). To date, there has not been a study on the impact o f student perceptions and expectations to student ’s final results. Different level ofperception and expectations, results o f PA 1 and lecturer performance index significantly influence the results o f PA2. Male students who expect that the subject will be difficult have less perfor­ mance rather than those who expect the contrary. Male students who have high expectations that PA2 course will be useful and challenging have greater chance to pass the course successfully.

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