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Changing the learning environment to promote deep learning approaches in first-year accounting students

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  • Matthew Hall
  • Alan Ramsay
  • John Raven

Abstract

Developing deep approaches to learning is claimed to enhance students' engagement with their subject material and result in improved analytical and conceptual thinking skills. Numerous calls have been made for accounting educators to adopt strategies that produce such results. This paper reports on changes to the learning environment centring on the introduction of group learning activities that were designed to improve the quality of students' learning outcomes. The impact of changes in the learning environment on students' approaches to learning, as measured by the Study Process Questionnaire (SPQ) (Biggs, 1987b), was then assessed. Results indicate that, across the semester, accounting students exhibited a small but statistically significant increase in their deep learning approach, and a small but statistically significant reduction in their surface learning approach. The results suggest that accounting educators, through changes in the learning environment, may be able to influence the learning approaches adopted by accounting students.

Suggested Citation

  • Matthew Hall & Alan Ramsay & John Raven, 2004. "Changing the learning environment to promote deep learning approaches in first-year accounting students," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 489-505.
    • Handle: RePEc:taf:accted:v:13:y:2004:i:4:p:489-505
    DOI: 10.1080/0963928042000306837
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    References listed on IDEAS

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    1. 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.
    2. Irene Tempone & Elaine Martin, 1999. "Accounting students' approaches to group-work," Accounting Education, Taylor & Francis Journals, vol. 8(3), pages 177-186.
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    Cited by:

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    2. Maria Cadiz Dyball & Anna Reid & Philip Ross & Herbert Schoch, 2010. "Compulsory group work – accounting students' conceptions and suggestions," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 18(2), pages 92-105, July.
    3. Dickson-Deane, Camille & Edwards, Miriam, 2021. "Transcribing accounting lectures: Enhancing the pedagogical practice by acknowledging student behaviour," Journal of Accounting Education, Elsevier, vol. 54(C).
    4. Paul de Lange & Felix Mavondo, 2004. "Gender and motivational differences in approaches to learning by a cohort of open learning students," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 431-448.
    5. 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.
    6. Duff, Angus & Mladenovic, Rosina, 2015. "Antecedents and consequences of accounting students' approaches to learning: A cluster analytic approach," The British Accounting Review, Elsevier, vol. 47(3), pages 321-338.
    7. Nicola J. Beatson & David A. G. Berg & Jeffrey K. Smith, 2020. "The influence of self‐efficacy beliefs and prior learning on performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(2), pages 1271-1294, June.
    8. 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.
    9. Rodrigo Macaraig Velasco, 2019. "Factors Associated with Failure in Accounting: A Case Study of the Omani Students," International Journal of Higher Education, Sciedu Press, vol. 8(6), pages 157-157, December.
    10. Dong, Nanyan & Bai, Meng & Zhang, He & Zhang, Junrui, 2019. "Approaches to learning IFRS by Chinese accounting students," Journal of Accounting Education, Elsevier, vol. 48(C), pages 1-11.
    11. Yilmaz Guney, 2009. "Exogenous and Endogenous Factors Influencing Students' Performance in Undergraduate Accounting Modules," Accounting Education, Taylor & Francis Journals, vol. 18(1), pages 51-73.
    12. Fogarty, Timothy J., 2019. "Surrender Dorothy?: A commentary on Rebele and St. Pierre (2019)," Journal of Accounting Education, Elsevier, vol. 49(C).
    13. Chung-Jen Wang & Hsin-Yun Hsieh, 2022. "Effect of Deep Learning Approach on Career Self-Efficacy: Using Off-Campus Internships of Hospitality College Students as an Example," Sustainability, MDPI, vol. 14(13), pages 1-17, June.
    14. Belete J. Bobe & Barry J. Cooper, 2020. "Accounting students’ perceptions of effective teaching and approaches to learning: impact on overall student satisfaction," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2099-2143, September.
    15. Parunchana Pacharn & Darlene Bay & Sandra Felton, 2012. "Impact of a Flexible Evaluation System on Effort and Timing of Study," Accounting Education, Taylor & Francis Journals, vol. 21(5), pages 451-470, October.
    16. Sugahara, Satoshi & Cilloni, Andrea, 2021. "Mediation effect of students’ perception of accounting on the relationship between game-based learning and learning approaches," Journal of Accounting Education, Elsevier, vol. 56(C).

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