Understanding the Learning Drivers of First-Year Accounting Students at POLIMAS

Abstract

This case study investigates the motivation, academic preparedness, and learning expectations of first-year Diploma in Accounting students at Politeknik Sultan Abdul Halim Mu’adzam Shah (POLIMAS). As accounting education continues to evolve in response to technological, pedagogical, and workforce demands, understanding students’ initial dispositions is crucial for improving programme design and student success. A survey covering 60 items across six categories (Motives; Influence; Reasons for choosing DAT; Preparedness; Expectations; Confidence) was administered with responses using a 5-point Likert scale. The study examines intrinsic and extrinsic motivational factors, students’ readiness in terms of foundational knowledge and soft skills, and their expectations regarding teaching methods, course relevance, and academic support. Findings show that students are strongly motivated by personal development and future career opportunities, believe in their accounting abilities, expect substantial skill and personal growth from their diploma, and exhibit moderate preparedness for tertiary study. However, lower readiness appears in self-evaluation and written assignment confidence, and confidence in achieving top-tier academic performance is modest. Students also express strong expectations for interactive teaching, clear assessment guidelines, and practical industry-aligned learning experiences. Based on these results and recent literature, recommendations include early-semester academic support interventions, structured study skills modules, and mechanisms to boost student self-efficacy and self-regulated learning. The study highlights the importance of early academic interventions, structured orientation programmes, and pedagogical strategies that cultivate engagement and confidence among first-year accounting learners at POLIMAS.