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Validation of the approaches and study skills inventory for students (assist) using accounting students in the USA and Ireland: a research note


  • Marann Byrne
  • Barbara Flood
  • Pauline Willis


This paper examines the validity of the Approaches and Study Skills Inventory for Students (ASSIST) for use with accounting students in the United States (USA) and Ireland. Using factor analysis, the three expected learning approaches - deep, strategic and surface apathetic - were clearly identified. Furthermore, comparable factor patterns were revealed for both cohorts of students. These findings offer US and Irish accounting educators the opportunity to develop a better understanding of the learning of their students and the potential to undertake comparative research.

Suggested Citation

  • 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.
  • Handle: RePEc:taf:accted:v:13:y:2004:i:4:p:449-459
    DOI: 10.1080/0963928042000306792

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    1. repec:eee:accfor:v:32:y:2008:i:3:p:225-239 is not listed on IDEAS
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