Participant/Avoidant Learning Approaches and Academic Performance in Cost Accounting: A Study of South-South Nigerian Federal University Students

Since most students are unaware of the various learning approaches and the best style for learning a particular course (for example, Cost Accounting), they tend to perform below their best. Also, due to the nature of cost accounting as a core accounting course, which has to do with real-work experience and computations, students tend to adopt a different learning approach in learning the course. As a result, they tend to perform below their best. The participant learning approach is an instructional method that actively involves students in their learning process. It emphasizes engagement, interaction, and hands-on experiences rather than passive reception of information. The correlation between avoidant learning strategies and students' academic achievement in disciplines such as cost accounting is a subject of considerable interest and pertinence. The study investigated the correlation between participant/avoidant learning strategies and students' academic achievement in cost accounting at four Federal Universities in the South-South region of Nigeria. The population consisted of 556 final-year accounting students from the accounting departments of four Federal Universities. The researchers used a descriptive research design and a randomly selected sample of 248 students. The Pearson Product Moment Correlation (PPMC) was used to analyze the association between the learning style preference of senior accounting students in cost accounting and their academic performance in the preceding semester's final grade. The study found a significant positive correlation between participants' learning approach and students' academic achievement in cost accounting. Conversely, there was a significant negative correlation between the avoidant learning approach and students' performance in cost accounting. The study recommends fostering self-motivation among students, encouraging them to seek approval from parents and instructors, and exposing them to diverse learning styles. This self-motivation is believed to facilitate the acquisition of appropriate learning strategies for effective learning. The research suggests that students who adopt an avoidant learning approach tend to perform poorly academically. To address this issue, it is recommended that instructors and fellow students discourage.