Neutrosophic-Based Assessment of the Impact of Pedagogical Strategies on Student Performance in Accounting Education

Abstract

The dynamic nature of the accounting profession requires continuous evolution in teaching 
practices to ensure that graduates possess the analytical, ethical, and practical competencies 
demanded by modern business environments. This study aims to assess the impact of diverse 
pedagogical strategies on student performance in accounting education. By comparing 
traditional lecture-based instruction with innovative methods such as problem-based learning, 
case studies, flipped classrooms, blended learning, and simulation-based training, the research 
identifies how specific teaching approaches influence cognitive understanding, skill acquisition, 
and academic achievement. This study uses the decision-making methodology for this problem. 
The average method is used to compute the criteria weights. The COPRAS method is used to rank 
the alternatives. A Neutrosophic Set is used to solve the uncertainty in information. This research 
provides valuable implications for educators, curriculum developers, and policymakers in 
accounting education. It advocates for a balanced pedagogical model that combines interactive 
teaching, digital tools, and experiential learning to optimize student performance and align 
academic outcomes with the professional requirements of the accounting field. 

DOI 10.5281/zenodo.17311031