<![CDATA[Understanding financial accounting is not simply a matter of memorizing procedures; it reflects a student’s capacity to interpret transactions, read financial statements, and apply concepts to real decision situations a capacity that, empirically, remains uneven even after students complete formal coursework. This gap motivated the present study, which examines whether learning behavior, lecturers’ teaching style, and emotional intelligence jointly shape how well accounting students grasp financial accounting material. A survey was administered to 203 accounting students at Politeknik Negeri Padang, selected through purposive and total sampling from those who had already completed introductory, intermediate, and advanced financial accounting courses. Questionnaire responses were processed with multiple linear regression in SPSS. All three predictors emerged as positive and statistically significant, both individually and jointly, with the model accounting for 42.4% of the variance in accounting understanding (adjusted R² = 0.424). These results align with the logic of the Theory of Planned Behavior attitude, subjective norm, and perceived behavioral control each leaving a discernible mark on students’ academic comprehension[1]. Beyond confirming that logic in a vocational setting, the study adds to the accounting-education literature by showing that behavioral and psychological dimensions deserve as much attention as technical instruction when institutions design strategies to strengthen accounting comprehension.]]>
