4P-Model of accounting learning process: The role of mobile apps technology among non-accounting students

Abstract This paper investigates the relationship between gender, students’ perceptions of accounting subjects, their learning approaches and the role of mobile app technology in accounting education. Based on a self-administered questionnaire developed and distributed to 153 respondents comprising of non-accounting students in Malaysia, it was found that there are no significant differences between male and female students in their perceptions towards accounting subjects. Nevertheless, there is a significant relationship between students’ perceptions of accounting subjects and their approaches in learning the subjects. Results show that students were unable to perceive the role of mobile app technology in learning. The analysis contributes to the education field in producing more accountants working for various businesses.