Factors Affecting the Learning Outcomes of Undergraduate Students in the Accountancy Program, Rangsit University
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Abstract
Although educational institutions increasingly emphasize enhancing multi-dimensional learning outcomes, a significant gap remains in the systemic understanding of the underlying causal factors. Therefore, it is necessary to investigate the factors influencing students' learning outcomes to guide the development of more effective educational strategies and practices. This research aimed to study the effects of five causal factors—attitude towards learning, learning behavior, learning process, learning support, and self-directed learning—on the learning outcomes of undergraduate students in the Bachelor of Accountancy program at Rangsit University. This quantitative research was conducted with a sample of 230 accounting students selected through stratified random sampling. The research instrument was a 5-point rating scale questionnaire. The data were analyzed using descriptive statistics, Pearson's product-moment correlation coefficient, and multiple linear regression analysis. The results revealed that the majority of the sample were female (85.65%), first-year students (36.96%), and had a cumulative grade point average (GPA) between 3.51 and 4.00 (51.74%). The overall level of causal factors was at a high level. The top three factors with the highest means were attitude towards learning (= 4.28), self-directed learning (
= 4.09), and learning process (
= 4.08), respectively. The multiple regression analysis indicated that the independent variables could jointly explain the variance in learning outcomes concerning knowledge, skills, personal characteristics, and ethics at 53.2%, 52.5%, 51.1%, and 43.5%, respectively, at a statistical significance level of .05. A key finding demonstrated that attitude towards learning and self-directed learning were significant causal factors affecting all four dimensions of learning outcomes. These findings are beneficial for students' self-development and serve as a guideline for the Bachelor of Accountancy program to formulate policies and plan instructional management aligned with higher education standards. The focus should be on fostering positive attitudes, enhancing self-directed learning capabilities, and developing learning processes that elevate professional technical skills and accounting knowledge.
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