STUDENTS PERCEPTIONS OF THEIR LEARNING IN A FINANCE AND ACCOUNTING DEGREE: HOW DO THEY INFLUENCE ACADEMIC ACHIEVEMENT?

The process of European convergence and the creation of the European Higher Education Area have led to new degree courses being offered at the University of Granada (Spain). In this new context, it is essential to create an environment that facilitates high-quality learning. In this regard, the views of students on the teaching process form an essential part of the retention, permanence, promotion and improvement of their learning. This paper analyses the relationship between students' academic performance in subjects forming part of the degree in Finance and Accounting offered at the University of Granada and these students' perceptions of aspects of the teaching-learning process, such as commitment to learning and the perceived usefulness of the course; also taken into account are objective data, such as the students' age, sex and final grade obtained. Our analysis of the correlations among the variables analysed shows that the outcome of student learning is related to the students' level of interest in the subject and their participation in class activities. On the other hand, the perceived usefulness of the methodology, the study materials and the course content all had a positive influence on students' academic achievement. Multiple regression analysis showed that the final grade is related, significantly and positively, with students' perceptions of the usefulness of the subject, and also with their level of participation in class activities and their age.