Strengthening Learnings of Business Students on Accounting Courses: A Phenomenological Approach

Abstract

Accounting is one of the courses being taught in different business programs to provide basic understanding on financial matters relevant to the needs of every business enterprise which connotatively refers to the process of generating economic information vital to the decisions of their respective stakeholders.  Following the qualitative phenomenological research design, the researcher interviewed fifteen (15) business students who have studied and experienced accounting courses in their enrolled academic programs. Cautiously transcribed responses showed significant statements which were clustered into three themes: [1] the personal shortcomings of business students; [2] related factors affecting business students’ learning potentials, and; [3] reinforced strategies to overcome challenges. Amidst the changing demands in the business world that calls for competencies and intellectual skills on accounting courses, business students experienced challenges that significantly affects their learning proficiencies which are needed to be addressed with necessary measures and coping strategies.  Having the right attitude to comprehend accounting courses and in-depth collaboration of knowledge and expertise among the students, faculty, practitioners, educational institutions and business industries, these will greatly bring forth favorable advantage to empower business students.