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Deep and surface approaches to learning within introductory accounting: a phenomenographic study

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  • Ursula Lucas

Abstract

This paper reports the findings of a phenomenographic research study which sought to identify students' approaches to learning introductory accounting and their conceptions of accounting. The findings reveal that, in common with other disciplines, deep and surface approaches to learning can be identified. However, the main contribution of this study lies in two areas. First, it distinguishes those features that are characteristic of the deep and surface approaches within the discipline of accounting. Secondly, it identifies contextual features surrounding these approaches to learning and which are central to an understanding of them. The paper suggests how these findings can be used immediately to make changes within teaching and assessment practice through a phenomenographic pedagogy which: seeks to make students' conceptions of the subject matter explicit; provides diagnostic tools for the identification of distinctively different conceptions of the subject and approaches to learning; and addresses issues of preconceptions and relevance within teaching and assessment. The findings can also be used as the basis for further research into the identification of statistical variation in approaches to learning between students.

Suggested Citation

  • Ursula Lucas, 2001. "Deep and surface approaches to learning within introductory accounting: a phenomenographic study," Accounting Education, Taylor & Francis Journals, vol. 10(2), pages 161-184.
    • Handle: RePEc:taf:accted:v:10:y:2001:i:2:p:161-184
    DOI: 10.1080/09639280110073443
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    References listed on IDEAS

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    1. Rosina Mladenovic, 2000. "An investigation into ways of challenging introductory accounting students' negative perceptions of accounting," Accounting Education, Taylor & Francis Journals, vol. 9(2), pages 135-155.
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    Cited by:

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    2. Sonia Magdziarz & Kim Watty & Kaye Hilliar & Sophia Ji & Melissa Simpson, 2006. "Developing a scholarly approach to the evaluation of assessment practices," Asian Review of Accounting, Emerald Group Publishing, vol. 14(1), pages 24-36, July.
    3. Christina Chiang & Paul K. Wells & Peter Fieger & Divesh S. Sharma, 2021. "An investigation into student satisfaction, approaches to learning and the learning context in Auditing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 913-936, March.
    4. Lucas, Ursula, 2008. "Being “pulled up short”: Creating moments of surprise and possibility in accounting education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(3), pages 383-403.
    5. Lucas, Ursula & Meyer, Jan H.F., 2005. "‘Towards a mapping of the student world’: the identification of variation in students' conceptions of, and motivations to learn, introductory accounting," The British Accounting Review, Elsevier, vol. 37(2), pages 177-204.
    6. Kate Wynn-Williams & Nicola Beatson & Cameron Anderson, 2016. "The impact of unstructured case studies on surface learners: a study of second-year accounting students," Accounting Education, Taylor & Francis Journals, vol. 25(3), pages 272-286, June.
    7. Stuart McChlery & Catriona Paisey, 2003. "Quality in professional accounting education provision in the UK - the CIMA experience," Accounting Education, Taylor & Francis Journals, vol. 12(2), pages 197-225.
    8. 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.
    9. 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.
    10. Mesa, William B., 2019. "Accounting students’ learning processes in analytics: A sensemaking perspective," Journal of Accounting Education, Elsevier, vol. 48(C), pages 50-68.
    11. Hall, Matthew & Ramsay, Alan & Raven, John, 2004. "Changing the learning environment to promote deep learning approaches in first year accounting students," LSE Research Online Documents on Economics 2956, London School of Economics and Political Science, LSE Library.
    12. 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.
    13. Margaret Healy & Maeve McCutcheon, 2010. "Teaching with Case Studies: An Empirical Investigation of Accounting Lecturers' Experiences," Accounting Education, Taylor & Francis Journals, vol. 19(6), pages 555-567.
    14. Fred Pries & Ron Baker, 2010. "A Proposal for Teaching Introductory and Intermediate Accounting in an Environment of International Financial Reporting Standards and Generally Accepted Accounting Principles for Private Enterprises," Accounting Perspectives, John Wiley & Sons, vol. 9(1), pages 15-27, March.
    15. Nigel Brown, 2003. "A comparison of the dominant meta programme patterns in accounting undergraduate students and accounting lecturers at a UK business school," Accounting Education, Taylor & Francis Journals, vol. 12(2), pages 159-175.
    16. Aldónio Ferreira & Andrijani Santoso, 2008. "Do students’ perceptions matter? A study of the effect of students’ perceptions on academic performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 209-231, June.
    17. Nia Love & Nadine Fry, 2006. "Accounting students' perceptions of a virtual learning environment: Springboard or safety net?," Accounting Education, Taylor & Francis Journals, vol. 15(2), pages 151-166.
    18. Guillaume Dumas, 2022. "Le jeu : support miracle pour l'apprentissage de la comptabilité en première année d'université ?," Post-Print hal-03964950, HAL.
    19. 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.
    20. 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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