Learning Approaches of Students in Accountancy Course its Relationship to their Academic Performance in a Higher Learning Institution of Peru

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Joel Alanya-Beltran


Creating a learning environment that supports high-quality education is one of the concerns for effective accounting education with the end goal of producing graduates who are capable of meeting the expectations of the business world and being successful in their professional careers. The learning styles and academic performance were assessed in this present study. The study involved a randomly sampled 276 freshmen accounting students in one university in Peru. It utilized the adopted Approaches and Study Skills Inventory for Students (ASSIST) questionnaire.  It used a descriptive-correlational research approach. Based on the assessment of the students' learning approaches of the respondents. The accounting students are highly inclined to deep and strategic learning approaches while they manifest moderate adherence to the surface and the combination of deep and surface. This study implies that a favorable acceptance of deep and strategic learning approaches is adhered to by the sampled accounting students while a moderate acceptance to surface and deep and surface learning approaches. As to academic performance, the accountancy freshmen students' academic performance is generally very good. Test of differences revealed that the sex of the respondents spelled differences in students learning approaches. Male accountancy respondents have higher inclinations to the learning approaches than the female students on deep, strategic, while female students manifest higher inclinations to the combination of deep and surface. In like manner, It is interesting to note that the sex spelled significant differences in the academic performance of the respondents in favor of the female respondents. This shows that female accountancy students have higher academic performance than their male counterparts. That there is a significant relationship between the Learning Approach Inclinations and Academic Performance of the accountancy students. This finding of the study may present implications to the accountancy curriculum of one university in Peru. There are many potential paths for further research after the article examines what these findings mean for educators. Results of the study can be used for curriculum enrichment and adjustment of the teaching-learning system in the Accountancy program.

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