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

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  • Barbara Flood
  • Richard M.S. Wilson

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

  • Barbara Flood & Richard M.S. Wilson, 2008. "An exploration of the learning approaches of prospective professional accountants in Ireland," Accounting Forum, Taylor & Francis Journals, vol. 32(3), pages 225-239, September.
    • Handle: RePEc:taf:accfor:v:32:y:2008:i:3:p:225-239
    DOI: 10.1016/j.accfor.2008.01.001
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    Cited by:

    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. 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.
    3. 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.
    4. 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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