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Analysis of the learning context, perceptions of the learning environment and approaches to learning accounting: a longitudinal study

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  • Beverley Jackling

Abstract

This study investigates student approaches to learning over the 3 years of an undergraduate degree course in accounting. The objective of the study was, first, to identify changes in learning approaches over the course duration. Second, the study examined whether any changes in learning approaches were consistent with changes in the context of learning as well as students' perceptions of the teaching/learning environment. The results show that students made greater use of sophisticated learning approaches over time linked to their more favourable perceptions of the teaching/learning environment as they progressed in their course. However, there were no significant changes in learning approach attributable to the learning context. Implications for accounting educators drawn from the findings are discussed.

Suggested Citation

  • Beverley Jackling, 2005. "Analysis of the learning context, perceptions of the learning environment and approaches to learning accounting: a longitudinal study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 45(4), pages 597-612, December.
    • Handle: RePEc:bla:acctfi:v:45:y:2005:i:4:p:597-612
    DOI: 10.1111/j.1467-629X.2005.00142.x
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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. L. G. Drennan & F. H. Rohde, 2002. "Determinants of performance in advanced undergraduate management accounting: An empirical investigation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 42(1), pages 27-40, March.
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    Cited by:

    1. 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.
    2. 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.

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