The objective of the study is threefold. Firstly, the study explores the learning
approaches adopted by students in completing their Business Finance. Secondly,
it examines the impact that learning approaches has on the students academic
peiformance. Finally, the study considers gender differences in the learning
approaches adopted by students and in the relationship between learning
approaches and academic peiformance. The Approaches and Study Skills Inventory
for Students (ASSIST) was used to assess the approaches to learning adopted by
students whilst the students final examination result was considered in examining
the peiformance of the students. The results indicate that majority of the accounting
students, both male and female groups prefer to use the deep approach in studying
Business Finance. The findings also reveal that there were significant relationships
between learning approaches and academic peiformance with positive directioil
appears for deep and strategic approaches whilst negative relationship reveals for
suiface approach.