Foreign Lit.

A foreign study in taking Accountancy, Business and Management is often recognized as one of the most difficult
strands in university schools across the world. ABM Strand might be quite difficult to some students. Some are
struggling to use worksheet, and some did not understand the accounting cycle. This is generally linked to a low
passing rate and a high rate of failure. This phenomenon has been proven in a number of research throughout the
world from 2008 to 2013, there was a 42 percent difficulty rate in FABM at one university in Brazil (repeating
students), low academic performance in introductory in FABM also in Puerto Rico and 74.2 percent failure rate in
FABM at one of Kuwait's colleges students studying Fundamental Accountancy, Business and Management at a
Malaysian institution. Accounting appears to be dreaded among business topics, at least within the boundaries of
worldwide standard. On the other hand, numerous factors, according to academics and experts, contribute to
Accountancy, Business and Management high difficulty. Student-related factors and teacher-related factors can be
summed together. These elements, according to Gracia and Jenkins (2002), are primarily concerned with learners'
personal accountability as well as tutors' roles and expectations. Difficulty can be linked to three key personal
factors from the perspective of students: previous knowledge, learning difficulties, and study habits. Furthermore,
the rate of difficulty in tertiary accounting continues to grow. Students think there is a gap between learning and
practice also procrastination of students.

REFERENCE:
https://files.eric.ed.gov/fulltext/EJ1232208.pdf?
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