Moderating learner-centred pedagogy in the relationship between study habits and deep learning in accounting education

Abstract

This study investigates the relationship between study habits and deep learning in accounting education, with particular attention to the moderating role of learner-centred pedagogy. Grounded in Constructivist Learning Theory, the research examined four study behaviours central to learning effectiveness: automaticity, metacognitive awareness, workload management, and time spent studying. A quantitative descriptive survey design was employed, drawing on data from a stratified random sample of 362 undergraduate accounting students at the University of Cape Coast, Ghana. Multiple regression analysis, incorporating interaction terms, was used to test both direct and moderated effects. The findings show that automaticity and metacognitive awareness significantly predicted deep learning, while workload management demonstrated a negative but non-significant effect. Time spent studying exerted a positive influence, underscoring the value of structured engagement. Importantly, learner-centred pedagogy moderated these relationships, amplifying the benefits of effective study habits within interactive and participatory learning environments. These results highlight that the integration of disciplined study behaviours with innovative pedagogy can substantially enhance cognitive engagement in accounting education. The study contributes to theory by extending understanding of the habit–pedagogy nexus, and to practice by offering guidance for educators, curriculum designers, and policymakers seeking to align Ghanaian accounting education with international standards. Future research should assess cross-cultural generalisability and evaluate diverse pedagogical innovations across disciplines.