American Accounting Association

Approaches to learning: Academic performance and progression of first-year accounting and business economics undergraduates

Angus Duff
University of Paisley

Abstract: This investigation assesses the impact of 60 first-year accounting and business economics students’ approaches to learning strategies - as measured by Tait & Entwistle’s (1995) 44-item Revised Approaches to Studying Inventory (RASI) - to their academic performance and progression in the first semester at a University in Scotland. Prior research in other disciplines has indicated that poor study skills are positively related to academic failure. Cluster analysis of the six dimensions of the RASI, academic performance and progression revealed two clusters. The first cluster, labelled “effective learner” had a 75.0% rate of progression; the second, labelled “ineffective learner” had only an 11.7% rate of progression. It is concluded the RASI has potential in: identifying at risk students; in intervention strategies designed to minimise student failure; and as a means of monitoring the quality of learning that takes place within accounting education.

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