Preferred Learning Techniques of Accounting Students to Improve their

Academic Performance

Submitted by:

Abueva, Jazzy Gerinda P.

Gan, Angeline Claire

Lacierda, Anjanette E.

Lugnasin, Jelrose Mae

Valle, Jullana Patricia Marie

 INTRODUCTION

Chapter 1

Accounting students often face challenges that can impact their academic

performance. One common issue is the complexity of accounting principles and

concepts, which can be overwhelming for some students. Additionally, the extensive

calculations and attention to detail required in accounting can lead to errors and

frustration. Time management can be another hurdle, as students often juggle multiple

assignments and exams. The fast-paced nature of some accounting courses may leave

little room for understanding and assimilation of concepts. The preferred learning

techniques of accounting students play a crucial role in enhancing their academic

performance. This study by Smith and Jones (2019) indicates that active engagement in

practical exercises, such as solving real-world accounting problems, positively

correlates with improved understanding and retention of accounting concepts.

Furthermore, a study by Johnson et al. (2020) suggests that collaborative learning

environments, where students engage in group discussions and share diverse

perspectives, contribute to a deeper understanding of complex accounting principles.

International

The applied components of the accounting course need that students be able to

successfully understand the material (Adler et al., 2016). Instead of focusing on what

students learn, learning techniques describes how they learn. It is described as a

person's chosen method of absorbing new information. Educators first task is to choose

an appropriate teaching approach that works for every student. This is due to the fact

that every student will approach the learning process differently even in the same
educational setting. The majority of educators think that one tactic might not be

sufficient. Students first task is to choose an appropriate teaching approach that works

for every student. This is due to the fact that every student will approach the learning

process differently even in the same educational setting. According to Idris et al. (2017),

the majority of instructors, a single technique might not be able to give every kid the

best possible learning environment. Team learning is a specific type of cooperative

learning that requires an acceptable investment of time and energy from the instructor

while inducing active learning in students. The core issue in team learning is that people

learn not only from their own experiences but also from colleagues’ experiences (Ickes

&Conzales, 2018).

Local

In this generation, several students are struggling to strive for the success they

want from school, which mostly causes them to quit school and have failed grades. In

Davao region, it was presented that this region belongs to the third rank of dropout-rate

cases in the Philippines, wherein there are 12.2% of students from the survey they

conducted in Davao City who dropped out from accountancy course and 18% of them

did not finish the college level due to various factors (Alipio, 2020). This concern is

continuously looking for solutions by the government, specifically the Department of

Education. Furthermore, due to the dropped out cases in Davao City, many studies

were conducted and emerged which focus on locating the various factors that affect

their academic performance. In today’s era, it is important to understand the needs of

colleges in order to support their needs in learning such as the technology that would

help them to know their preferred learning techniques. Bachelor of Science in

Accountancy course were perceived by many people as a difficult and most challenging

course; thus, Barsalote et al. (2023), stated that it is essential to choose the appropriate

method or strategies and be aware about their learning preferences in order to develop

their practical study skills and their capabilities in such field. It will always depend on the

learning styles and style of teaching the excellency of the students in their education

(Barsalote et al., 2023). Therefore, it is very crucial, especially to the first year

accountancy students, to determine their preferred learning techniques that are in line

with how they understand their lesson based on the teaching styles of their professor.

The purpose of these studies is to determine which learning strategies

accounting students most frequently use to improve their academic performance and

how they see the efficacy of various learning strategies in terms of getting ready for their

accounting exams. In conclusion, understanding the preferred learning techniques of

accounting students and their effectiveness in improving academic performance is

crucial for educators and institutions alike. By recognizing and promoting the most

effective methods, educators can better support their students' learning journey.

Furthermore, this research sheds light on the importance of personalized learning

approaches, as accounting students may benefit from tailored strategies. As we move

forward in the field of accounting education, continued exploration of these techniques

will provide valuable insights to enhance the learning experiences of accounting

students.

Statement of the Problem

 The purpose of this study is to explore the preferred learning techniques of

accounting students to improve their academic performance. This aim to answer the

following questions:

1. What are the most commonly used learning techniques of the accounting

students to enhance their academic performance?

2. How do accounting students perceive the effectiveness of different learning

techniques to improve their academic performance?

Scope and Delimitation of the Study

This study will focus on the learning techniques of the accounting students and

what are the ways on how to improve their academic performance. This study involves

1st year accounting students of the school year 2023-2024.

A research interview will be used in this study which helps the researchers in

data gathering and a total of 10 respondent will be selected to answer the questions that

will be asked by the researcher. Accounting students were chosen as the researcher

participants because it is our target to make our research study. And it ensure that the

findings are directly applicable and beneficial to accounting students. This specificity

enhances the relevance and practicality of the research outcomes for academic

contexts within the accounting domain.

Theoretical Framework
 The study by Kolb (1984) focuses on determining how students learn the

different information they perceive and how they process the information because he

believes that the primary focus of the students is to engage with the learning styles that

will enhance their learning and understanding. That is why Kolb’s defines that there are

two dimensions of the learning style of a student, which are perceiving and processing

the information. In connection with this, Novin et al. (2003) added that the learning

process of students starts at different degrees, from specific to general analytic

detachment. In perceiving information, it will always start with concrete experience or

learning from personal and feeling experience and abstract conceptualization.

Individuals who perceive concrete information usually learn various information from

their personal experience, while abstract thinkers usually get different information by

using their analysis, logic, and thinking skills rather than their personal feelings. With

this information, the preferred learning techniques of students, especially accounting

students, would now be easily identified. According to Kolb (1984) study, it would be

easy to identify the preferred style of individuals in perceiving information and

processing it by using an instrument called the Learning Styles Inventory. The students

that make decisions and solve problems using data are more into the converging

learning style; that is why it is best to use the converger approach in order to learn

accounting principles. According to the study of Novin et al. (2003), diverger learning

style was the most preferred learning style of the students, especially accounting

students, over the other techniques.

Review of Related Literature

This paper reviews empirical studies and other pertinent literature focusing on

preferred learning techniques by the accounting students to improve their academic

performance.

The expansion of the concepts and rules that are being used in the accounting

field has been urging the accounting students as it is necessary to let themselves

determine their different learning techniques. There are some researchers who have

been conducting investigations with this kind of matter in order for them to determine

the strategies of their fellow accounting students on how they easily learn the different

principles and concepts about accounting. It is very well-known for everyone that

accounting is an essential discipline in everyone’s life; thus, it requires more problem-

solving skills and critical-thinking skills that are needed to be hone at the earliest of time.

Since this problem makes accounting students alarmed, they have been identifying

numerous learning techniques or styles that could improve themselves. According to

Goosen and Steenkamp (2023), sensing and sequential learning styles such as the

Felder-Silverman Model are mostly used and much preferred by accounting students,

especially in South Africa. Due to these learning techniques students with the

accountancy course can now expand their learning approach, and they would be able to

develop their analytical-skills and decision making skills when dealing with numerous

transactions. However, this technique has been argued by many accounting students

because it can possibly cause less thinking ability of the students globally

(Goosen&Steenkamp, 2023). This technique was argued because they have been
asking the accounting students to utilize the appropriate learning techniques that are in

line with their topic and subject. Furthermore, there are other techniques that accounting

students may use in order to improve their proficiency in the field of accounting such as

the deep learning approach which helps to develop the decision making skills, but for

the many students, especially in the South Africa country they seen that surface

learning approach is the best learning techniques that they could use because it is

specialize to improve the English language proficiency of accounting students (Bobe&

Cooper, 2019). Also, according to Chen et al., (2018), the information gathering,

processing and thinking methods are some of the learning styles of accounting students

that are used to deepen their learnings in order for them to be successful in the

accountancy field.

Academic difficulties these days are a result of low study habits, low motivation,

and low involvement among college students. A home environment that is not

supportive and has mental health problems can also contribute to poor academic

achievement. Students can overcome these barriers by using techniques like goal-

setting and inspiration-seeking. In order to become the professional accountants in the

future who can thrive in this changing environment, today's students must learn the

necessary abilities ([Link]& Marriott, 2020; Wolcott & Sargent, 2021; Ofoegbu et

al., 2018). Accounting students must possess the flexibility to adapt to unforeseen

events in the future (Apostolou et al., 2018). Accounting students at all skill levels

should use a deep learning approach. There are several methods by which first-year

accounting students might choose and apply materials. If a student wants to help

themselves learn something on their subject, they must learn to study on their own and
not be so dependent on the teacher. Also, one of the most effective techniques a lot of

people use is teaching other students what they learn, which helps them not forget what

they are studying. Deep and strategic approaches have a positive relationship,

according to studies on learning strategies and academic accomplishment (Tho, Xie,

Abdelrahman, 2020). Organizations in charge of accreditation and regulation have

recommended that the curriculum emphasize critical thinking and readiness for real-

world situations in order to equip students for life.

Smith (2019) survey among accounting undergraduates found out that a majority

of students preferred a combination of visual aids and active engagement during

lectures. Similarly, Johnson and Brown (2020) discovered that self-paced learning

through online tutorials and practice problems was favored by a significant portion of

accounting students. Ling et al. (2017) performed a research on the learning styles and

academic performance of students. The study showed that visual and sequential

learning styles had a positive impact on the students’ academic performance. Visual

learners achieve better academic performance through what they see from diagrams,

pictures or video clips in the lecture. The learning style inventory developed by Honey

and Mumford in 1986 was referred by Polat et al. (2015) as well as Ling et al. (2017) to

examine the relationship between the learning styles and academic performance of

economic and administrative students in learning accounting course.

In conclusion, accountancy students should immediately know their learning style

in accordance to their preferences that they think should fit to their self. Time

management, advance reading and sequential learning style would be the specific

preferred learning style of accountancy students.

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