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ODL Study Skills: Evidence from Professional Accounting Qualification Students

Author

Listed:
  • Melissa Mam Yudi
  • Siti Syaqilah Hambali
  • Adibah Jamaluddin
  • Rabiaini Ab Rahman

Abstract

Online distance learning (ODL) is known to have its challenges, especially for students pursuing a professional accounting qualification course that has a high failure rate. This is due to its wide and in-depth syllabus coverage and higher order thinking examination demands that cause great challenges to the students. Thus, determining the best study skills for students pursuing this qualification is paramount so that they can complete the course within the programme duration despite the additional burden of ODL. This study aims to determine the best study skills set that could enhance students' ability to pass their professional accounting examination. This study employs a quantitative approach and collects data using a questionnaire survey. The respondents are students pursuing the professional accountancy programme, Association of Chartered Certified Accountants (ACCA) offered at University Teknologi MARA (UiTM). The results reveal that two of the most dominant study skills are organizing and processing information, followed by study aids and note-taking. The findings from this study provide input to learning providers and professional bodies in curating materials and support programs that could further enhance students' chances of passing the examination.

Suggested Citation

  • Melissa Mam Yudi & Siti Syaqilah Hambali & Adibah Jamaluddin & Rabiaini Ab Rahman, 2025. "ODL Study Skills: Evidence from Professional Accounting Qualification Students," Accounting and Finance Research, Sciedu Press, vol. 14(4), pages 1-38, November.
    • Handle: RePEc:jfr:afr111:v:14:y:2025:i:4:p:38
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    References listed on IDEAS

    as
    1. Flood, Barbara & Wilson, Richard M.S., 2008. "An exploration of the learning approaches of prospective professional accountants in Ireland," Accounting forum, Elsevier, vol. 32(3), pages 225-239.
    2. repec:eme:marpps:10222529200900004 is not listed on IDEAS
    3. Barbara Flood & Richard M.S. Wilson, 2008. "An exploration of the learning approaches of prospective professional accountants in Ireland," Accounting Forum, Taylor & Francis Journals, vol. 32(3), pages 225-239, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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