Accounting Instruction: Relational Competence and the Impact It Has on Learning

Angela Peterson
KyungMoon Kim
West Virginia University Institute of Technology

ABSTRACT

This research investigates on how building a relationship with instructors affects a
student’s learning in an accounting program. It aims to better understand relational competence
and the impact on learning accounting. This study found that building a relationship between the
instructor and the students increases students’ desire to learn the difficult subjects. This research
also found that showing compassion is significantly related to students’ desire to learn the difficult
subjects. Finally, this study shows building a good relationship between instructor and students
and showing compassion has a positive impact on students’ learning.
Keywords: Instructor and students, accounting program, compassions, learning