Teaching accounting subjects to non-accounting majors business student is a very challenging task because the accounting teacher needs to exert extra effort to thoroughly discuss and explain the accounting theories, principles and applications to students, who in the first place, are not interested in the study of accounting. Thus, accounting teachers are now faced with this challenge of how to teach accounting more effectively to non-accounting major students.
There is also general observation among accounting educators that accounting textbooks across the curriculum fail to acknowledge the existence of uncertainly or ambiguity in the nature of the problems of their solution. Books in the domestic market are based on foreign practices and written by foreign authors; hence, their contents are somehow too technical, broad and advanced enough for neophytes in the area of basic accounting.
On the other hand, the instructional method employed by most accounting teachers is generally traditional lecture and include use of textbooks and problem solving exercises. This method tends to discourage the students further because for them, listening to long lectures is boring. There are also some instances during lectures where approaches used in solving problems and exercises are different from how topics were discussed and presented in the book, making the students more confused. The general objective of this study was to introduce the Modular type of instruction in accounting subjects. This research was limited to Phase 1 of a two-part study the second part is reserved for another study. Part 1 solicited comments, suggestions and other relevant information from both the students and faculty members of the College of Business Education for the possibility of developing an Accounting Module for ACCTG 106 and ACCTG 206 as supplementary reference materials for non-accounting major students.
The descriptive survey method of research was employed in the study, utilizing the researcher-constructed survey questionnaire. A total of 610 randomly selected business students participated in the survey.
The study showed that business students understood very well the importance and usefulness of knowledge in Accounting. They also agreed that their prescribed textbooks in accounting were understandable, even if professors would not be able to discuss the topics in the class. Their accounting teachers had also the same observation. However, the students strongly felt that there is still a need for supplementary material like a module in accounting, while the Accounting teachers somewhat agreed only to this statement in the survey questionnaire.