Last-Minute Learners: A Cross-Semester Study on Cramming Vs. Consistent Learning Strategies in Accounting Education

This study explores the impact of learning consistency versus cramming on academic performance among final-year undergraduate students enrolled in the Accounting Theory and Practice (ATPB) course. Data from 86 students across two consecutive semesters (2024/2025) were analyzed using carry marks and final examination scores. Students were categorized into two groups: consistent learners (minimal variation between assessments) and cramming learners (significant final exam improvements). Descriptive statistics and standard deviation were applied to measure performance consistency. The findings reveal that students with steady engagement across the semester consistently outperformed their counterparts who relied heavily on final examinations. The results underscore the importance of sustained academic effort and continuous assessment in achieving better overall performance. This study contributes to accounting education literature by emphasizing the pedagogical value of consistent learning strategies, offering empirical evidence for curriculum designers and educators to promote formative assessments that support long-term academic achievement.