Peer-Led Learning Models for Financial Accounting

Abstract

Peer-led learning has emerged as a transformative instructional method in accounting education, particularly in foundational financial accounting courses where students often struggle with conceptual clarity, analytical reasoning, and application of standards. This research investigates how peer-led models—such as peer tutoring, team-based learning, study circles, and collaborative concept reviews—enhance academic performance, engagement, and conceptual retention. A mixed-method study involving 298 undergraduate students across four universities shows that peer-facilitated learning improves comprehension, reduces math-related anxiety, encourages active participation, and supports long-term skill development. Findings indicate that peer leaders must receive structured training, clear content frameworks, and assessment alignment to ensure instructional quality. A pedagogical implementation framework is proposed, integrating peer facilitation with instructor oversight, digital collaborative tools, and competency-based assessments.