Service Learning in Accounting and Reporting Course Based on Islamic Principles: Benefits and Challenges

Service-learning involves students to immerse themselves into real environment setting and provides avenue for students and community to a wide range of experiences. Interviews with students who involved with service learning activities in accounting and reporting course based Islamic principles (i.e. Zakat Accounting) have indicated benefits and challenges. Understanding the course content of zakat accounting, appreciating discipline of accounting and reporting, enhancing students' affection towards community and improving communication skills are among the benefits of service learning. However, the students could also face challenges in applying service learning activity in accounting and reporting course based on Islamic principles. The challenges include (1) collecting accounting documents; (2) meeting the food owners; and (3) preparing the financial statements and determining zakatable amounts. The findings imply that students need to address these challenges in order to take the benefits of service learning activities. These activities are also encouraged to be continued in future for accounting and reporting course (i.e. Zakat Accounting) due to the activities that are fun and provide valuable experience. As a result, educators and policy makers should promote and support these service learning activities which are regarded as one of the high impact educational practices in Malaysia.