Estratégias de aprendizagem e rendimento acadêmico: um estudo na disciplina de análise de custos

Abstract

This work aims to identify and analyze the learning strategies and the academic performance of Accounting Sciences students in the subject of Cost Analysis. Thus, to meet the objective of the research, it was analyzed whether or not students use learning strategies and which they are. The research is classified as descriptive with a quantitative approach. For data collection, a survey of the students’ academic achievement in Cost Analysis was carried out, as well as the application of a questionnaire with the assertions about the use of learning strategies adapted from the Learning Strategies Scale of Primary Education, Escala de Estratégias de Aprendizagem do Ensino Fundamental – EAEF of Boruchovitch and Santos (2004). For the data analysis, the descriptive statistics, in addition to the Kruskal-Wallis test, were used to verify if there were significant differences between the groups of metacognitive, cognitive and non-strategies learning strategies. The sample included 125 students from the Accounting Sciences course of a federal public institution, enrolled in the subject of Cost Analysis, in the second semester of 2015 and the first semester of 2016, from the 5th period of the course. The results of this study indicated that there were no significant differences between the use of metacognitive strategy and the lack of strategies, only a statistical difference between the group of cognitive strategies and the others. Regarding the students' academic performance, the results indicate their low academic performance, both in the subject of Cost Analysis, in semestral and general student's coeficient of academic achievement, CRA.