ADELANTE
Institutional Repository

This study aims to identify the learning approaches adopted by the 4th-year Management Accounting (MA) students of the University of San Jose – Recoletos (USJR) and explore its relationship to students' academic performance and personal learning assessment in their Accounting 700-series subject. This study used descriptive statistics to identify the learning approaches adopted by MA students and correlation analysis to investigate their relationship. The study revealed that the student's learning approaches are mutually inclusive and adopt no predominant learning approach. It implies an excellent condition for the university and the management accounting profession, as students optimize each method to gain in-depth comprehension, achieve academic excellence, and thoroughly integrate concepts and theories, theoretically and practically, thereby strengthening the competence and skills of future management accountants. Moreover, various factors may influence student performance despite adopting in-depth learning approaches. This study emphasizes the significance of motivation and strategy adoption in students' academic success and assists teachers in modifying their teaching strategies to improve student learning outcomes.