Abstract

The mastery of Higher Order Thinking Skills (HOTS) among students is a reflection appropriate learning strategies that students have applied. Therefore, the choice of learning strategies that are relevant to the subjects being studied is seen as contributing to the successful in mastering of HOTS among students. However, does this response also occur in the selection of learning strategies and HOTS's mastery in Accounting Studies? Hence, this research was conducted with the aim of examining the relationship between HOTS and learning strategies in Accounting Studies. This study is conducted by employing correlation research method on 340 students studying Accounting Studies in Peninsular Malaysia participated in this research through completing a self-administered questionnaire, which included the Learning and Study Strategies Inventory (LASSI) and Higher Order Thinking Skills Test. Applying skills, analytical skills, evaluative skills, and creative skills are among the four elements of HOTS tested. The analysis showed that positive significant relationship (r = 0.194) exists between the two variables and the regression equation is an average grade point = 46.442 + 4.349 Learning Strategies. Thus, through correlation and regression analysis, significant regression model between HOTS and Learning Strategies were found.

Highlights

  • Understanding and identifying students' learning strategies (Afsaneh, 2017; Jamie, Mark, Steven, & Tyler, 2014; Sanoff, 2000) in a given subject helps to provide a comprehensive overview of factors that contribute to higher levels of Higher Order thinking skills (HOTS) among students (Sanip & Che Ahmad, 2014)

  • This study used a set of questionnaires that was adapted from the Learning and Study Strategies Inventory (LASSI) and a set of higher order thinking skills test on Accounting Studies as the main instruments

  • This finding is supported by a study conducted at Universiti Kebangsaan Malaysia (UKM) in Ahmad, Hussin, Azman, and Mohd Jelas (2000) who explained that the practice of learning techniques accounted for 20% of the variation in student achievement in science and mathematics

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Summary

Introduction

Understanding and identifying students' learning strategies (Afsaneh, 2017; Jamie, Mark, Steven, & Tyler, 2014; Sanoff, 2000) in a given subject helps to provide a comprehensive overview of factors that contribute to higher levels of HOTS among students (Sanip & Che Ahmad, 2014). Based on the learning strategies definitions presented, the findings of previous studies have shown that most students with learning disabilities include applying higher level thinking skills not because of their level of intellect, but because of their lack of metacognitive, cognitive, and affective learning strategies (Hassan, 2017 ; Wijnen, Loyens, Smeets, Kroeze, & Van, 2017; Kikas & Jogi, 2016; Bathuma & Kalaimakal, 2014, Ibrahim, Ayub, Yunus, Mahmud, & Bakar, 2019a) This is evidenced by previous studies explaining that the use of effective learning strategies is one of the major factors contributing

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