Self-Regulated Learning (SRL) Strategies in Distance Education in Accounting

Abstract

The objectives of this research were to identify which are the self-regulated learning strategies used by Accounting students in Distance Education (DE) and analyze how these strategies could be explained based on the student’s stage (semester) in the course. The research sample comprised students of the undergraduate Distance Education course in Accountancy at three institutions that offer hubs in Salvador (BA) / Brazil. To analyze the data, three quantitative procedures were used to reach the specific objectives, in which, to identify self-regulated learning strategies, descriptive statistics were used and, to verify how these strategies could be explained based on the student’s stage (semester) in the course, Factor Analysis and parametric tests of comparison of means (t-test). Based on the findings, it could be inferred that the profile of DE students, considering the self-regulation of learning, showed the significant use of strategies according to the model proposed by Zimmerman and Pons (1986), in which there are significant differences in the students’ means between the initial and final stages of the course. The study contributes to the international accounting entities’ observations on active and permanent learning. The research also benefits the literature on the “Distance Education” modality and self-regulated learning by demonstrating that this teaching platform can help to achieve learning independence.

Keywords

• Estratégia de Aprendizagem
• Educação a distância
• Autorregulação
• Órgãos Internacionais de Contabilidade
• Metacognição