CORRELATION BETWEEN MATHEMATICS ANXIETY AND ATTITUDE TOWARDS ACCOUNTING EDUCATION IN COLLEGES OF EDUCATION IN ENUGU STATE

Authors

  • Aishatu Nezeani Department of Accountancy Enugu State College of Education (Technical) Enugu, Nigeria

DOI:

https://doi.org/10.53555/nnbma.v8i5.1347

Keywords:

mathematics anxiety, accounting, attitude, undergraduates, college of education

Abstract

 

The concept of mathematics anxiety has attracted overwhelming research attention in recent years. However, little is known about the association between math-related anxiousness and students' attitudes in the accounting domain. The present paper examined the relationship between mathematics anxiety and attitudes towards accounting among undergraduates in colleges of education in Enugu state. One hundred and forty-two (n=142) male and female undergraduates in the business education departments in two public colleges of education in Enugu state participated in the survey. The respondents completed a self-report measure of the mathematics anxiety and accounting attitudes scale. Pearson's product-moment correlation was performed to determine the correlation between mathematics anxiety and attitudes towards accounting. The result revealed a statistically significant, moderate positive correlation between mathematics anxiety and attitudes towards accounting, r (140) = .41, p < .001. Most importantly, observation of the R2 revealed that mathematics anxiety explained about 116% of the variation in students' attitudes towards accounting. The result offers valuable data for the development of accounting education in colleges of education in Nigeria.

References

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Adeyinka, A. J., Abdulkarim, M., & Odi, N. (2019). Implications of development bank finance on the growth and development of MSMEs in Nigeria (2010-2017). Financial Markets, Institutions, and Risks, 3(3). https://doi.org/10.21272/fmir.3(3).28-48.2019

Alao, O. E., & Ukpong, M. J. (2020). Instructional resources and effective pedagogy of financial accounting in secondary schools, Lagos, Nigeria. International Business Education Journal, 13. https://doi.org/10.37134/ibej.vol13.sp.9.2020

Ashcraft, M. H. (2002). Math anxiety: Personal, educational, and cognitive consequences. Current Directions in Psychological Science, 11(5). https://doi.org/10.1111/1467-8721.00196

Awang, M. M., Ahmad, A. R., Bakar, N. A., Ghani, S. A., Yunus, A. N. M., Ibrahim, M. A. H., Ramalu, J. C., Saad, C. P., & Rahman, M. J. A. (2013). Students' attitudes and their academic performance in nationhood education. International Education Studies, 6(11). https://doi.org/10.5539/ies.v6n11p21

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Bloomfield, R. J. (2008). Accounting as the language of business. Accounting Horizons, 22(4). https://doi.org/10.2308/acch.2008.22.4.433

Chakraborty, A. (2015). Impact of poor accounting practices on the growth and sustainability of SMEs. The International Journal of Business and Management, 3(5).

Estonanto, A. J. J., & Dio, R. V. (2019). Factors causing mathematics anxiety of senior high school students in calculus. Asian Journal of Education and E-Learning, 7(1). https://doi.org/10.24203/ajeel.v7i1.5701

Ezeagba, C. (2014). The problems in the teaching and learning of accounting as a vocational subject in Nigeria Secondary Schools. AFRREV STECH: An International Journal of Science and Technology, 3(2). https://doi.org/10.4314/stech.v3i2.13

Fernández-Alonso, R., Reeve, R., Zhang, J., Zhao, N., & Kong, Q. P. (2019). The relationship between math anxiety and math performance: a meta-analytic investigation. Frontiers in Psychology | Www.Frontiersin.Org, 1, 1613. https://doi.org/10.3389/fpsyg.2019.01613

Guido, R. M. D. (2018). Attitude and motivation towards learning physics. In arXiv.

Helal Uddin, Md. Hafij Ullah, Md & Musharof Hossain, M. (2013). An overview of the basics of Islamic audit. European Journal of Business and Management, 5(28).

Hellmann, A., Perera, H., & Patel, C. (2010). Contextual issues of the convergence of international financial reporting standards: the case of Germany. Advances in Accounting, 26(1). https://doi.org/10.1016/j.adiac.2010.02.002

Hill, F., Mammarella, I. C., Devine, A., Caviola, S., Passolunghi, M. C., & Szucs, D. (2016). Maths anxiety in primary and secondary school students: Gender differences, developmental changes, and anxiety specificity. Learning and Individual Differences, 48, 45–53. https://doi.org/10.1016/j.lindif.2016.02.006

Hódi Hernádi, B. (2012). Green accounting for corporate sustainability. Club of Economics in Miskolc' TMP, 8(2).

Kabunga, A. & M. H. & M. C., Mohamed, H., & Mnjokava, C. (2016). Learners' attitudes and performance in science subjects at a level in secondary schools in Mbarara, Uganda. The Journal of Educational Research, 2, 10–25.

Khanom, T. (2017). Cloud accounting: a theoretical overview. IOSR Journal of Business and Management, 19(06). https://doi.org/10.9790/487x-1906053138

Kucian, K., Mccaskey, U., O'gorman Tuura, R., & von Aster, M. (2018). The neurostructural correlate of math anxiety in the brain of children. Translational Psychiatry, 8, 273. https://doi.org/10.1038/s41398-018-0320-6

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Luttenberger, S., Wimmer, S., & Paechter, M. (2021). Spotlight on math anxiety. 180(23). https://doi.org/10.2147/PRBM.S141421

Mkhize, M. V. (2019). Transdisciplinary relationship between mathematics and accounting. The Journal for Transdisciplinary Research in Southern Africa, 15(1). https://doi.org/10.4102/td.v15i1.451

Mohammed AL-Shafeay, K., Jawad Al, M., Mohammed Ali Al-Wattar, Y., & Mohammed Ali Al, Y. (2020). The impact of information and communication technology (ICT) in the accounting system: advantages, applications, and challenges. Palarch's Journal Of Archaeology Of Egypt/Egyptology, 17(6).

Nagy, J. T. (2018). Evaluation of online video usage and learning satisfaction: An extension of the technology acceptance model. International Review of Research in Open and Distance Learning, 19(1). https://doi.org/10.19173/irrodl.v19i1.2886

Ndifor, T., & Ngeche, M. (2017). Student and teacher attitudes correlate performance in mathematics in Cameroon secondary schools. International Journal of Humanities Social Sciences and Education (IJHSSE), 4. https://doi.org/10.20431/2349-0381.0412001

Ogembo, J. O., Otanga, H., & Nthenya Yaki, R. (2015). Students' and teachers' attitudes and chemistry performance in secondary schools in Kwale County, Kenya. Global Journal of Interdisciplinary Social Science, 4(3), 39–43. http://lejpt.academicdirect.org/A18/001-008.htm

Omodero, C. O. (2020). Factors associated with under-performance of accounting students: Evidence from a Nigerian public university. International Journal of Education and Practice, 8(3). https://doi.org/10.18488/journal.61.2020.83.432.440

Pepe, A. (2011). The evolution of technology for the accounting profession | CPA Practice Advisor. CPA Practice Advisor.

Puaschunder, J. M., Beerbaum, D., Ikäheimo. Seppo, & Derichs, D. (2019). Digital Accounting trends of the future-a behavioral analysis. Social Science Research Network.

Rajput, M. . (2014). Creative Accounting: Some Aspects. International Journal of Business and Administration Research Review, 2(4).

Ramirez, G., Shaw, S. T., & Maloney, E. A. (2018). Math Anxiety: past research, promising interventions, and a new interpretation framework. Educational Psychologist, 53(3), 145–164. https://doi.org/10.1080/00461520.2018.1447384

Rozgonjuk, D., Kraav, T., Mikkor, K., Orav-Puurand, K., & Täht, K. (2020). Mathematics anxiety among STEM and social sciences students: the roles of mathematics self-efficacy, and deep and surface approach to learning. International Journal of STEM Education, 7(1), 46. https://doi.org/10.1186/s40594-020-00246-z

Skagerlund, K. I., Vä stfjä ll, D., & Trä ff, U. (2019). How does mathematics anxiety impair mathematical abilities? Investigating the link between math anxiety, working memory, and number processing. https://doi.org/10.1371/journal.pone.0211283

Uddin, R., Biswas, T., Julfikar, A., & Khatun, M. (2017). Accounting practices of small and medium enterprises in Rangpur, Bangladesh. Journal of Business & Financial Affairs, 06(04). https://doi.org/10.4172/2167-0234.1000299

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Published

18-08-2022

How to Cite

Nezeani, A. . (2022). CORRELATION BETWEEN MATHEMATICS ANXIETY AND ATTITUDE TOWARDS ACCOUNTING EDUCATION IN COLLEGES OF EDUCATION IN ENUGU STATE. Journal of Advance Research in Business, Management and Accounting (ISSN: 2456-3544), 8(5), 7-11. https://doi.org/10.53555/nnbma.v8i5.1347

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