Abstract
Purpose
The purpose of this study is to investigate failure in an introductory accounting course. Failure rates are often hard to explain and have a cost to both the individual and to the university. This paper offers insight into this complex matter.
Design/methodology/approach
This paper uses data gathered from a survey instrument on self-efficacy beliefs and personal written reflections from students who had previously failed the introductory accounting course to diagnose why students may have failed.
Findings
The key finding in this paper is that students are individuals and there can be multiple reasons for failure.
Originality/value
It is very challenging to research failure and therefore there is very little work on this area. At this time, the authors have no knowledge of any papers, which address the failure rates in introductory accounting courses from the individual perspective. Therefore, this paper has a unique contribution to the field of accounting education.