Learning and study strategies affecting the performance of undergraduate management accounting students in an Australian university

This study examines the relationship between the academic performance of second year management accounting students at an Australian 'red brick' university and the respective individual learning and study strategies adopted by them in their studies of management accounting. A sample size of one hundred and eighteen valid responses comprises the data for this study. The respondents completed the Learning and Study Strategies Inventory (LASSI). The results demonstrate that learning and study strategies of low and high performing groups differed significantly in six out of ten aspects that were examined, namely: anxiety; attitude; information processing; motivation; the ability to select main ideas; and, strategies employed for tests. These results confirm that learning and study strategies used by high academic achievers and low academic achievers of management accounting undergraduate students differ significantly. These different strategies affect students' academic performance. Some targeted interventions for enhancing the performance of low academic performing students in management accounting are suggested.