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This thesis aims to explore how learning accounting for non-accounting major students could be enhanced through a comprehensive framework connecting individual attributes and learning approaches. While accounting is considered an important and mandatory discipline for business students, it is also considered a difficult subject which deters students’ engagement in the subject. Although the issue has been widely recognized, there are relatively less discussions on possible remedies. Learning accounting is a dynamic process that go beyond the traditional one-to-many learning and teaching settings, all factors revolving the students’ learning environment and process, altogether determine and affect the learning efficiencies. A meta-analysis was first performed to understand the standings of accounting education and to identify gaps within existing literatures in the field of management, accounting, tourism and general education researches. A documentary review on the curricula of all Macau HEI programs involving compulsory accounting courses was also conducted to understand the role and significance of accounting courses for non-accounting college students in Macau. Based on the literature review, this study borrows constructs from theory of planned behavior (TPB) models in its research framework. It attempts to provide a comprehensive framework to understand how students learn accounting efficiently by delving into individual learning styles of the students and their perceived helpfulness and self-efficacy, in respective to different learning techniques. Due to its exploratory nature, a mixed method of qualitative and quantitative methodology is adopted, where both focus group discussions and in-depth interviews are performed with non-accounting students to elicit understandings on student’s difficulties in learning accounting and their preferences for different learning styles. Then, a full-scale quantitative survey is conducted in a Macau higher education institute to assess the learning efficiencies of accounting in different situations. A triangulation with feedback from faculties and administrators are also elicited to provide alternate dimensions on the issues. With no surprise, there is no one best 3 teaching style or method for all students, this thesis contributes to accounting education research by provide a comprehensive diagnosis on the all-round learning stimulus and hindrance in learning accounting. At the end, recommendations are provided for accounting educators to emphasize on the uniqueness of students and to encourage a more dynamic and open environment for learning. Limitations of the studies are also discussed
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As societies globalize, mastery of a second language or multiple languages has become an important index to enhance interaction in the society, in that English is a widely used medium of communication globally. For engagement in international business, commerce, science, technology, and governance, the benefits of an efficacious English language teaching force to facilitate the English acquisition process of students in classrooms around the world is highly valued. The objective of the research was to investigate the possible factors (internal and organizational) related to EFL teacher's self-efficacy in Macao (Chinese Medium Instruction context) via qualitative approach. As evidenced through the EFL teachers' interviews, teachers' experience, as well as some external factors in term of working environment, organizational socialization, and work engagement can be possible factors positively related to their self-efficacy. Recommendations for the school management and educational department to enhance and sustain the efficacy of EFL teachers were discussed.
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