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Validation of the approaches and study skills inventory for students (assist) using accounting students in the USA and Ireland: a research note

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  • Marann Byrne
  • Barbara Flood
  • Pauline Willis

Abstract

This paper examines the validity of the Approaches and Study Skills Inventory for Students (ASSIST) for use with accounting students in the United States (USA) and Ireland. Using factor analysis, the three expected learning approaches - deep, strategic and surface apathetic - were clearly identified. Furthermore, comparable factor patterns were revealed for both cohorts of students. These findings offer US and Irish accounting educators the opportunity to develop a better understanding of the learning of their students and the potential to undertake comparative research.

Suggested Citation

  • Marann Byrne & Barbara Flood & Pauline Willis, 2004. "Validation of the approaches and study skills inventory for students (assist) using accounting students in the USA and Ireland: a research note," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 449-459.
    • Handle: RePEc:taf:accted:v:13:y:2004:i:4:p:449-459
    DOI: 10.1080/0963928042000306792
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    References listed on IDEAS

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    1. Marann Byrne & Barbara Flood & Pauline Willis, 2002. "The relationship between learning approaches and learning outcomes: a study of Irish accounting students," Accounting Education, Taylor & Francis Journals, vol. 11(1), pages 27-42.
    2. Peter Booth & Peter Luckett & Rosina Mladenovic, 1999. "The quality of learning in accounting education: the impact of approaches to learning on academic performance," Accounting Education, Taylor & Francis Journals, vol. 8(4), pages 277-300.
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    Cited by:

    1. Elaina DaLomba & Linda Stigen & Susanne G. Johnson & Gry Mørk & Astrid Gramstad & Trine A Magne & Tove Carstensen & Lene A. Åsli & Tore Bonsaksen, 2020. "Psychometric properties and associations between subscales of a study approach measure," Nursing & Health Sciences, John Wiley & Sons, vol. 22(4), pages 941-948, December.
    2. Flood, Barbara & Wilson, Richard M.S., 2008. "An exploration of the learning approaches of prospective professional accountants in Ireland," Accounting forum, Elsevier, vol. 32(3), pages 225-239.
    3. Ballantine, Joan A. & Duff, Angus & McCourt Larres, Patricia, 2008. "Accounting and business students’ approaches to learning: A longitudinal study," Journal of Accounting Education, Elsevier, vol. 26(4), pages 188-201.
    4. Richard B. Dull & Lydia L. F. Schleifer & Jeffrey J. McMillan, 2015. "Achievement Goal Theory: The Relationship of Accounting Students' Goal Orientations with Self-efficacy, Anxiety, and Achievement," Accounting Education, Taylor & Francis Journals, vol. 24(2), pages 152-174, April.

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