A Qualitative Study on Memory Aid Kit (MAK) in Enhancing Students’ Comprehension of Accounting Theories

  • Sharifah Lailee Syed AbdullahEmail author
  • Nor Kartini Mohd Rodzi
  • Nor Syafinaz Shaffee
  • Junaini Arus
  • Maisarah Abd Rahim
  • Norshimah Abdul Rahman
Conference paper


The mind is a powerful medium of storage, but often accessing the correct information is hindered by the way humans store and extract the information. Early studies on learning skills amongst students in higher institutions have shown that students in number-related programmes such as accounting and banking have difficulties comprehending theories and concepts quickly. Further investigation in UiTM Perlis, using an analysis of past exam questions and related grades, shows the weakness of accounting students in remembering the concepts and theories pertaining to specific topics. This is an appalling condition as the theoretical topics make up forty percent (40%) of the total grade. Therefore, this exploratory study was conducted to identify an instrument to facilitate the understanding of theories and concepts amongst these students. Amazingly, the study which used qualitative approach has educated researchers on the improved technique to teach these students. The study was able to show that MAK was able to activate the students’ brain through the students’ ability to visualize and recall the relationship between concept and theories when they were able to create their own acronyms.


Mnemonic Mind mapping Learning strategy Accounting concepts 



Part of the data has been presented in Invention, Innovation & Design Exposition 2016 (iidex 2016), Shah Alam Selangor, 20–23 September 2016 and has been awarded a silver medal.


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Copyright information

© Springer Nature Singapore Pte Ltd. 2019

Authors and Affiliations

  • Sharifah Lailee Syed Abdullah
    • 1
    Email author
  • Nor Kartini Mohd Rodzi
    • 2
  • Nor Syafinaz Shaffee
    • 3
  • Junaini Arus
    • 2
  • Maisarah Abd Rahim
    • 4
  • Norshimah Abdul Rahman
    • 2
  1. 1.Faculty of Computer and Mathematical ScienceUniversity Teknologi MARA Cawangan PerlisArauMalaysia
  2. 2.Faculty of AccountancyUniversiti Teknologi MARA Cawangan PerlisArauMalaysia
  3. 3.Faculty of AccountancyUniversiti Teknologi MARA CawanganPuncak AlamMalaysia
  4. 4.Faculty of AccountancyUniversiti Teknologi MARA Cawangan KedahSungai PetaniMalaysia

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