Overcoming barriers in hospitality accounting education: A fuzzy-analytic hierarchy process method approach

Abstract

An accounting education is essential for preparing hospitality professionals to manage financial operations, evaluate performance, and make informed strategic decisions in a data-driven industry. In spite of this, many hospitality students continue to struggle with accounting-related coursework, which undermines their ability to succeed in managerial positions. The purpose of this study is to examine persistent barriers that hinder the performance of hospitality students in accounting courses, in recognition of how important financial literacy is to their professional development. In order to uncover insights into the specific challenges students face, we used a fuzzy Analytic Hierarchy Process (fuzzy-AHP) that prioritized key obstacles from the perspective of the students. It was identified that language barriers were one of the most significant factors, particularly for non-native speakers, indicating a pressing need for targeted language support interventions. In addition, students reported limited engagement before and after class sessions, indicating the need to enhance interactive and practical exercises in order to reinforce learning. According to the study, psychological stress and the complexity of accounting terminology had a comparatively lower impact on performance, while technological proficiency had no discernible impact on performance. The findings highlight the importance of integrating language assistance, hands-on applications, and structured engagement strategies to ensure that future hospitality graduates acquire the financial competencies essential for effective management and global competition.