Relationships between Vocational Interests and Learning Approaches to Advance the Quality of Student Learning in Accounting

This study investigates the influence of vocational interests on the learning approach of accounting students at the undergraduate level. It brings together two theoretical models: vocational interests and approaches to learning, to investigate student learning in the accounting discipline. The research focus is supported by more general findings from the education literature which suggest that interest-oriented learning leads to superior approaches to learning. The research was tested using 917 tertiary accounting students across two universities. The associations between vocational interests and learning approaches provide support for the theoretical model linking vocational interests (e.g. conventional) with deep learning approaches in a tertiary accounting environment. There are practical implications for the teaching of accounting with particular reference to whether the current curriculum reinforces the values of those individuals with conventional interests.