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Statement of The Problem

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Statement of the Problem

The effectiveness of traditional study habits in fostering sustainable financial accounting and
reporting knowledge among students has become a significant concern in accounting
education. Despite various educational resources and advancements in teaching technologies,
many students face difficulties in retaining and applying key accounting principles over time.
This issue is critical because a strong understanding of financial accounting and reporting is
essential for academic achievement and professional success in the accounting field.
Current study habits among accounting students often emphasize short-term memorization and
exam preparation, leading to a superficial grasp of concepts and a high rate of information loss
post-examination. There is a notable gap in the development of deep learning strategies that
encourage critical thinking, practical application, and long-term retention of accounting
knowledge. Addressing this problem involves examining and enhancing the study habits of
accounting students to support sustainable learning outcomes. This includes identifying
effective study techniques, integrating real-world applications into the learning process, and
fostering an educational environment that prioritizes continuous practice and critical analysis.
The research aims to explore and propose innovative strategies to enhance study habits,
thereby promoting a deeper and more enduring understanding of financial accounting and
reporting. By improving these study habits, the goal is to equip students with the necessary
skills and knowledge to excel in their academic pursuits and future accounting careers,
ultimately contributing to the field's advancement.

Statement of Hypothesis
Providing students with resources and training on effective study habits, such as time
management, active learning, and self-assessment, will result in better academic performance
and deeper understanding of financial accounting and reporting.
These hypotheses aim to explore the relationship between improved study habits and
sustainable knowledge retention in financial accounting and reporting, ultimately seeking to
identify effective educational strategies that can be implemented to enhance student learning
outcomes in the field of accounting.

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