<![CDATA[Learner autonomy is particularly important for first-year university students who are adjusting to learning environments that require greater responsibility and independence. This study examined how independent learning activities were implemented in an English for Accounting course and how they contributed to the gradual development of learner autonomy among first-year Accounting students at a private higher education institution in Indonesia. A qualitative reflective inquiry design was employed, with data collected over one academic semester through classroom observations, student assignments, course documents, and reflective teaching notes. The findings showed that learner autonomy developed gradually rather than through the withdrawal of lecturer support. Students initially relied heavily on lecturer guidance, but later demonstrated greater decision-making, information-seeking behaviour, self-direction, and responsibility for completing learning tasks. Evidence from classroom observations, assignments, and reflective records showed that students increasingly consulted learning resources before asking questions, initiated tasks with less procedural guidance, and became more confident in using accounting-related English. However, dependence on translation and AI-assisted tools, limited vocabulary, and passive learning habits remained challenges. These findings suggest that learner autonomy in ESP contexts can be fostered through contextualised independent learning activities supported by sustained lecturer guidance and reflective teaching.]]>
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