The approaches to learning of European accounting students

HASSALL, Trevor, JOYCE, John, ARQUERO-MONTANO, Jose, GONZALEZ-GONZALEZ, Jose Maria, TOURA GERMANOU, Eleni and ASONITOU, Sophia (2010). The approaches to learning of European accounting students. EuroMed Journal of Business, 5 (3), 345-362.

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Link to published version:: 10.1108/14502191011080854


Purpose – The purpose of this article is to identify the impact of differing teaching contexts on the approaches to learning of accounting undergraduates in different European countries by the use of a study process questionnaire. Design/methodology/approach – The questionnaire used was Biggs’ R-SPQ-2F (Biggs et al.). This is a 20-item questionnaire that identifies the learning styles of individual students in terms of deep and surface approaches. Findings – Significant differences were found in the approaches to learning of the students in the countries concerned. The differences were rooted in two subcomponents: motive and strategy. Gender differences were also identified. Originality/value – A major factor in the development process of future accountants is the education process that they undertake. This study identifies a methodology that is capable of comparing accounting students in different countries and potentially identifying the underlying reasons why the quality of the learning outcomes achieved may differ under differing educational systems. Keywords Learning processes, Accounting education, Continuing development, Europe Paper type Research paper

Item Type: Article
Research Institute, Centre or Group: Sheffield Business School Research Institute > Finance, Accounting and Business Systems
Identification Number: 10.1108/14502191011080854
Depositing User: Trevor Hassall
Date Deposited: 14 Mar 2016 10:09
Last Modified: 14 Mar 2016 10:09

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