Quality & Quantity

, Volume 47, Issue 5, pp 2815–2827 | Cite as

The relationship between learning attitude and anxiety in accounting classes: the case of hospitality management university students in Taiwan



The main purpose of this research is to explore the relationships among learning attitude and learning anxiety in accounting courses. The subjects were students from the department of hospitality management in southern Taiwan. The sample for this study consisted of 422 hospitality management students studying at various universities. The results have been analyzed by descriptive statistics, item analysis, factor analysis, reliability analysis, and canonical correlation analysis. The conclusions of this research were summarized as follows: there was a significant relationship between learning desire of learning attitude, and the physiology and psychology of learning anxiety; there was also a significant relationship between learning habits and the physiology of learning anxiety; finally, significant relationships also existed between learning and exam method, and test anxiety of learning anxiety of hospitality management in southern Taiwan universities. Based on the evidence results, the current study proposes a few suggestions for educational institutions and future research.


Accounting course Learning attitude Learning anxiety Canonical correlation analysis 


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Copyright information

© Springer Science+Business Media B.V. 2012

Authors and Affiliations

  1. 1.Department of Business EducationNational Changhua University of EducationChanghuaTaiwan
  2. 2.Department of Hospitality ManagementTajen UniversityPingtungTaiwan

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