Main Article Content


Purpose: The objective of the study is to find out the areas in which the business students lack and to analyze the reasons for such lack of knowledge.

Design/methodology/approach: For carrying out the research study, 160 students from various Higher Education Institutions (HEIs) in Oman studying accounting subjects were selected and a test was conducted with five identified areas of accounting – accounting concepts, application knowledge, accounting formulae, accounting methods, and decision making. After completion of the test, the results were shown, and the correct answer keys were explained. Subsequently, a questionnaire mentioning all the five areas and the difficulties faced therein were requested to be filled in by the respondents.

Findings: The results of the empirical study reveal that the students assume that they are good at accounting but they lack knowledge of application, formulae usage, and decision making. 

Practical Implications: It is confirmed that the concepts, methodologies, and techniques are not difficult but proper guidance and proper education methods through real-world examples might help towards creating interest among the students to improve their way of learning.

Social Implications: The study has identified the areas where the students lack and helps the teachers to improve their methods of teaching and the students to improve their way of learning.

Originality/value: No study has investigated before the accounting learning difficulties of business major students, and this study will help accounting educators to introduce and modify their teaching strategies.


Accounting Education Accounting Concepts Accounting Methodology Accounting Formulae Accounting Application Accounting Decision Making

Article Details

How to Cite
Rahman Khan, F., & Ali Salim Al Mamari, H. (2019). BUSINESS MAJOR STUDENTS’ PERCEPTION TOWARDS BASIC ACCOUNTING COURSES IN HIGHER EDUCATION INSTITUTIONS OF OMAN. Management, Innovation & Entrepreneurial Research, 5(2), 17-28.


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