Neutrosophic-Based Assessment of the Impact of Pedagogical Strategies on Student Performance in Accounting Education

The dynamic nature of the accounting profession requires continuous evolution in teaching practices to ensure that graduates possess the analytical, ethical, and practical competencies demanded by modern business environments. This study aims to assess the impact of diverse pedagogical strategies on student performance in accounting education. By comparing traditional lecture-based instruction with innovative methods such as problem-based learning, case studies, flipped classrooms, blended learning, and simulation-based training, the research identifies how specific teaching approaches influence cognitive understanding, skill acquisition, and academic achievement. This study uses the decision-making methodology for this problem. The average method is used to compute the criteria weights. The COPRAS method is used to rank the alternatives. A Neutrosophic Set is used to solve the uncertainty in information. This research provides valuable implications for educators, curriculum developers, and policymakers in accounting education. It advocates for a balanced pedagogical model that combines interactive teaching, digital tools, and experiential learning to optimize student performance and align academic outcomes with the professional requirements of the accounting field.