Exploring learning strategies among accounting students undertaking an online program

Abstract

The shift toward online education has transformed the learning landscape for many groups of learners, including accounting students. However, many still struggle to adopt effective strategies suitable for virtual environments. Unlike traditional classrooms, online learning emphasises strong self-regulation, digital literacy, and independent study habits, skills that not all students possess equally. This study explores the learning strategies used by accounting students enrolled in online Bachelor of Business Administration programs. Using a quantitative survey, data were collected from 86 students and analyzed through descriptive statistics, correlation, and regression techniques. The findings reveal that cognitive strategies, resource management, and time management all play a key role in boosting comprehension and academic performance. Of these, resource management had the most significant impact, highlighting the value of collaborative tools and instructor support in fostering self-directed learning. These findings highlight the importance of self-discipline and intrinsic motivation in navigating the flexible structure of online education. The study also provides practical insights for educators to enhance instructional design and student support, ultimately improving the online learning experience for accounting students.