Learning strategies of students of accounting and other economic science programs: differences according to performance and academic subject

This article describes and interpret the learning strategies employed by university students in accounting and other programs in the field of economic science, and analyzes how students with varying academic performance and across different academic subjects use these strategies for studying and learning. The research was conducted using a qualitative approach and applied a grounded theory design, focusing on capturing the student's perspective. It involved 307 students from three Economic Sciences programs (Public Accountant, Bachelor of Administration, and Bachelor of Economics) at a public university in Argentina who enrolled in two academic subjects central to their professional formation: accounting and finance. Data were collected through a questionnaire on academic trajectories, from which responses to an open-ended question were analyzed, requiring students to describe how they prepare for partial or final exams in the subjects under review. Lexicometric text analysis was performed on the information obtained through this instrument using IRaMuTeQ software. The results reveal differences in the learning strategies applied by students with varying academic results and among students enrolled in different academic subjects.