Delineating the academic performance of non-accounting students in introductory accounting subject: a case study at Politeknik Tuanku Syed Sirajuddin Perlis

This study investigates the academic performance of non-accounting students undertaking an Introductory Accounting Subject at Politeknik Tuanku Syed Sirajuddin Perlis (PTSS), Malaysia, utilizing a Qualitative Content Analysis (QCA) methodology. Considering the growing significance of Technical and Vocational Education and Training (TVET), this research seeks to explore the factors influencing academic success in accounting among students from non-accounting disciplines. The impetus for this study stems from an interest in understanding the challenges faced by non-accounting students in achieving high performance in accounting courses, which directly impacts individual academic success and contributes to educational institutions' retention and graduation rates. The investigation focuses on identifying key factors related to student engagement, the effectiveness of instructional strategies, the role of digital tools in facilitating learning, and the language barriers that may impede students' comprehension of accounting principles. Self-determination theory (SDT) is employed to analyse how intrinsic and extrinsic factors influence student performance, aligning with the Research Question (RQ4) to develop a framework for learning approaches and assess the impact of autonomy, competence, and relatedness on academic outcomes. Content Analysis was applied to identify patterns in students’ experiences derived from phenomenological case studies and student discussions. The findings suggest that student participation and instructional strategies that foster both motivation factors contribute positively to academic performance, especially when students perceive control over their learning. The study underscores the importance of integrating digital tools in course design to enable instructors to cater to the diverse needs of students, facilitating their understanding of fundamental accounting concepts and addressing language barriers that may hinder comprehension. These insights offer valuable recommendations for enhancing accounting education for non-major students, providing practical guidance for educators within TVET institutions.