| The purpose of this study was to understand the experiences of students in the first accounting course. The main question asked them to relate their experiences in the first accounting course. In conjunction with this overview question, they were asked about the image of accounting, the connection of accounting to business, their preferences in instruction, and their objectives in taking the first accounting course. The phenomenological approach of the qualitative research methodology was used to solicit the students' feelings about the first accounting course.;The theoretical population for this study was all students enrolled in the first accounting course during the Fall 1999 semester at an urban four-year college. The participants in the study were the ones willing to volunteer for the interview. All of the participants had completed the course with a passing grade (n = 20).;The four-year college provided a listing of all students enrolled during the Fall 1999 semester. Letters were forwarded to the 546 students on the list. Only seven of the 546 (1.3%) were willing to be part of the study. A reminder postcard to a convenience sampling of those who had not responded to the original letter, requesting volunteers, did not result in any more participants. In order to increase the participant size, students enrolled in the second semester course during the Fall 2000 semester were asked to volunteer to discuss their experiences during the first accounting course. From the personal appeal to students in the second semester classes, another 13 participants were found. All of the 20 interviews were audio-taped and transcribed. The phenomenological analysis of the transcriptions resulted in five interactive, but also distinct themes. The participants agreed accounting was relevant to business and were able to say why. However, some still found it difficult to find a personal connection between their interests and the requirement for the first accounting course. In addition, they had very definite feelings about classroom instruction. Some of the participants were in personal conflict over the inclusion of a more user perspective, instead of the traditional preparer perspective.;The results of the study have implications for the accounting educators involved in the movement to increase accounting candidates for both accounting positions and certification. |
