Psychological Factors Affecting Learning Retention in Accounting Courses

Abstract

Learning retention is essential in accounting education, where students must recall core principles across taxation, financial reporting, auditing, and analytics to make accurate professional judgments. Despite curriculum revisions, many accounting students demonstrate high short-term exam performance but weak long-term retention. This study examines psychological factors influencing learning retention, including cognitive load, motivation, stress, sleep, emotional engagement, and learning anxiety specific to technical subjects. A mixed-method study was conducted across four universities, surveying 284 accounting students and analyzing performance trends using cognitive load metrics and retention tests after a 12-week instruction cycle. Results show that anxiety, low intrinsic motivation, high cognitive complexity, and fragmented learning schedules reduce retention, while active recall, spaced repetition, supportive classroom climate, and case-based learning significantly boost long-term memory performance. A retention-enhancement instructional model is proposed for accounting educators.