The moderating effect of gender on the influence of learning approaches and academic achievement among accounting students at Universiti Pendidikan Sultan Idris.

Abstract

This study explores the impact of learning approaches deep, strategic, and surface on the academic achievement of accounting students at Universiti Pendidikan Sultan Idris (UPSI).  Using a quantitative research design, data were collected from 142 students through structured questionnaires.  Findings reveal that strategic learning is the most commonly adopted approach, followed by surface and deep learning.  Strategic learners achieved higher Cumulative Grade Point Average (CGPA) scores, while deep learning, despite fostering critical understanding, was less effective in producing immediate academic gains.  Gender analysis showed that female students slightly favoured deep and strategic approaches, while male students leaned toward surface learning.  The study emphasizes aligning teaching strategies with students' learning preferences and recommends interventions to promote effective learning habits.