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An exploration of the learning approaches of prospective professional accountants in Ireland

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  • Flood, Barbara
  • Wilson, Richard M.S.

Abstract

In light of the ongoing accounting education change debate, it is surprising that few prior studies have explored student learning issues within professional accounting education. This paper investigates the learning approaches of students preparing for the qualifying examination of a professional accountancy body in Ireland. The findings reveal that strategic learning approaches dominated, as students engaged in learning activities which they considered were most likely to lead to examination success. Variations between the learning approaches based on gender are also considered and the approaches of students who were ultimately successful at the examination were compared to those who failed.

Suggested Citation

  • 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.
    • Handle: RePEc:eee:accfor:v:32:y:2008:i:3:p:225-239
    DOI: 10.1016/j.accfor.2008.01.001
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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. Barker, Patricia C. & Monks, Kathy, 1998. "Irish women accountants and career progression: a research note," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 813-823, November.
    3. 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.
    4. Power, Michael K., 1991. "Educating accountants: Towards a critical ethnography," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 333-353.
    5. 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.
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    1. Ballantine, J.A. & McCourt Larres, P. & Mulgrew, M., 2014. "Determinants of academic cheating behavior: The future for accountancy in Ireland," Accounting forum, Elsevier, vol. 38(1), pages 55-66.
    2. Melissa Mam Yudi & Siti Syaqilah Hambali & Adibah Jamaluddin & Rabiaini Ab Rahman, 2025. "ODL Study Skills: Evidence from Professional Accounting Qualification Students," Accounting and Finance Research, Sciedu Press, vol. 14(4), pages 1-38, November.
    3. 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.
    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.
    5. 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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