Abstract:

Accounting is based on logical connections; and also learning takes place in this logical sequence and consistency. The definition of accounting is also made in this logical sequence. Thus, all process steps are included as quantification, determination, booking, classification, and report by summarizing and explication in the definition of accounting. In this sorting, which also reflects the work flow of the accounting, while the “logic” necessity is undoubtedly needed in accounting, the level of utilization of mathematical operations can be considered as being only four operations. However, accounting instructors are often faced with the complaint that some students are not successful in accounting because of its being a mathematical course. Students complain about accounting course more than other courses. In this complaint, some self-assessments are emphasized in the sense that accounting course is also a mathematical course, which they already failed or have difficulties with; therefore they will also have challenges in accounting courses. Undoubtedly, accounting benefits from various aspects of mathematics though it cannot be said that accounting courses directly related to mathematics as many other courses. In this context, the aim of this study is to make an assessment about this relationship between accounting and mathematics on whether mathematics display a limiting role in expected academic achievement in accounting as students claimed.

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