DIA to BAcc: A Case of UiTM Sarawak Campus Available to Purchase

This study was conducted as a result of the declining numbers of Diploma in Accountancy (DIA) students obtaining a Cumulative Grade Point Average (CGPA) of 2.75 and above in the Sarawak Campus of UiTM. The reason why CGPA 2.75 was identified as the cut‐off point was because this is the minimum entry requirement for students to enter the degree program in Accountancy. A questionnaire survey was carried out at UiTM Sarawak Campus with the hope of finding the root cause(s) of this problem by focusing on DIA students who were in their final semesters. A total of 65 questionnaires were distributed to selected respondents in Parts 6, 7 and 8 of the DIA program. In addition to that, these students were observed without much interference to their ordinary situation, so that a more reliable outcome could be obtained. From the survey, the researchers found that the factors that caused the decline in the numbers of students achieving a CGPA of 2.75 and above can be categorized into avoidable and unavoidable. The avoidable factors include students’ attitude, study skills and peer influence. These factors are considered avoidable because they are within the students’ control. Final exam paper difficulty is an unavoidable factor, because it is not under the students’ control. The findings show that the university, lecturers and students all have significant roles to play in helping these students obtain a CGPA of 2.75 and above. They should complement one another so that their joint effort can be optimized. Based on the above findings, the researchers conclude that the university, lecturers and students should work together to produce better results not only in terms of the CGPA outcomes but also to improve the students’ attitude.