Determinants of learning strategies among undergraduate accounting students: a study in an emerging economy

This study examines the determinants of learning strategies employed by undergraduate accounting students in an emerging economy. Specifically, it investigates the impact of institution, teacher, and personal determinants on accounting students’ utilisation of a particular learning strategy. In line with Information Process Theory (IPM), a descriptive research design was adopted to conduct a questionnaire-based survey among 246 accounting students from the University of Cape Coast in Ghana, Africa. Multiple regression analysis was employed to analyse the collected data. The study reveals that institutional determinants, including performance assessment and a conducive teaching and learning environment, teacher determinants such as learner-centred teaching methods, and personal determinants like intrinsic motivation and time spent studying, significantly influence accounting students’ adoption of deep learning strategies. Conversely, higher workload and engagement in extracurricular activities reduced the use of deep learning strategies, while adherence to the accounting curriculum guide encouraged surface learning.