The objective of this research is to examine the impact of perceived costs on learning activities, focusing on the multidimensional nature of costs. A questionnaire survey was conducted with 333 junior high school students, assessing their cost perceptions, achievement goals, and use of learning strategies. In addition to considering costs unidimensionally, costs were also categorized into opportunity costs, effort costs, and psychological costs. The study confirmed the impact of each type of cost on learning strategies, mediated by achievement goals. When costs were considered unidimensionally, a negative correlation with learning strategies was observed, consistent with previous research. When costs were considered multidimensionally, opportunity costs showed a negative correlation with learning strategies, while effort costs showed a positive correlation. Additionally, psychological costs showed a relationship with achievement goals, and the relationships between each type of cost, achievement goals, and learning strategies were found to differ. The results of this study suggest the importance of examining the impact of each type of cost on learning activities, in addition to considering costs unidimensionally.
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