Before and After Remedial Classes: Students' Attitudes, Perceived Learning and Behavioural Intentions in Higher Education Accounting

ABSTRACT This study examines the role of remedial classes as a pedagogical intervention in higher education accounting. Specifically, it analyses how students' attitudes, perceived learning, continued‐use intention and word‐of‐mouth communication are shaped before and after participation in remedial classes. A quantitative pre‐ and post‐intervention design was adopted, with data collected from accounting students at two moments: before the implementation of the remedial classes and after their completion. The study used previously validated scales to measure reciprocal benefits, social influence, recognition, motivation, attitude, continued‐use intention, word‐of‐mouth and perceived learning. Structural equation modelling was used to test the relationships among the constructs at both time points. The descriptive results showed that students' evaluations became more moderate after the intervention, suggesting a shift from expectation‐based perceptions to experience‐based evaluations. The structural results revealed that reciprocal benefits, social influence, and recognition positively influenced students' attitudes both before and after the remedial classes. However, reciprocal benefits and social influence became stronger predictors of attitude after the intervention, whereas the effect of recognition decreased but remained statistically significant. Motivation did not significantly influence attitude at either time point. Attitude, in turn, had strong positive effects on continued‐use intention, perceived learning and word‐of‐mouth communication in both models. These findings suggest that remedial classes should not be understood only as a mechanism for content recovery. Their pedagogical value also depends on whether students perceive them as useful, socially supported, and positively connected to their learning experience. The study contributes to the literature by reframing remedial classes as a pedagogical intervention and by distinguishing perceived learning from objective academic success. Since the study relies on self‐reported perceptions rather than grades or test scores, future research should combine perceived learning measures with objective indicators of academic performance.