The characteristics of accounting students and metacognitive strategies for self-regulated learning

Authors

DOI:

https://doi.org/10.5902/2318133842375

Keywords:

Ensino, aprendizado, impostor, memorização, desempenho

Abstract

The research aimed to analyze the relationship between self-regulated learning (SRL) strategies and the individual characteristics of students in the Accounting course. Structural equation modeling with partial least squares - PLS-SEM - was applied to a sample of 364 students using the instrument by Zimmermann and Ponz (1986). The results revealed the strategies employed, as well as the relationship between the individual characteristics to the strategies, reinforce the premise that students with different characteristics employ different strategies. The discussion of the results presents evidence that can contribute to the pedagogical process of teaching as well as provides insights to explain problems in the literature on the theme of self-regulated learning.

Key-words: teaching; learning; memorization; performance.

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Author Biographies

Thiago Bruno de Jesus Silva, Doutorando em Contabilidade pela Universidade Federal de Santa Catarina Professor da Universidade Federal da Grande Dourados (UFGD)

Doutorando em Contabilidade pela Universidade Federal de Santa Catarina

Professor da Universidade Federal da Grande Dourados (UFGD)

Campus Reitor João David Ferreira Lima, s/n, Trindade, Florianópolis - SC, 88040-900

E-mail: thiagobsilva@ufgd.edu.br

ORCID: orcid.org/0000-0002-1128-6601

Jonatas Dutra Sallaberry, Universidad de Murcia - Espain (Visiting Student) and Federal University of Santa Catarina (Phd Student)

 Program Post-graduation of Accounting

Marcelo Machado Freitas, Doutorando em Contabilidade pela Universidade Federal de Santa Catarina

Doutorando em Contabilidade pela Universidade Federal de Santa Catarina

Campus Reitor João David Ferreira Lima, s/n, Trindade, Florianópolis - SC, 88040-900

E-mail: mmf.marcelofreitas@gmail.com

ORCID: orcid.org/0000-0001-9767-7285

Leonardo Flach, Pós Doutor em Contabilidade e Finanças - MIT / EUA Professor dos programas de Pós-graduação em Contabilidade e Gestão Universitária da UFSC

Pós Doutor em Contabilidade e Finanças - MIT / EUA

Professor dos programas de Pós-graduação em Contabilidade e Gestão Universitária da UFSC

Campus Reitor João David Ferreira Lima, s/n, Trindade, Florianópolis - SC, 88040-900

E-mail: leonardo.flach@gmail.com

ORCID: http://orcid.org/0000-0002-4316-0704

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Published

2021-01-08

How to Cite

Silva, T. B. de J., Sallaberry, J. D., Freitas, M. M., & Flach, L. (2021). The characteristics of accounting students and metacognitive strategies for self-regulated learning. Regae: Revista De Gestão E Avaliação Educacional, 9(18), 1–17. https://doi.org/10.5902/2318133842375

Issue

v. 9, n. 18, 2020, Continuous publication

Section

Artigos

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