IDEAS home Printed from https://ideas.repec.org/a/eee/bracre/v47y2015i3p321-338.html
   My bibliography  Save this article

Antecedents and consequences of accounting students' approaches to learning: A cluster analytic approach

Author

Listed:
  • Duff, Angus
  • Mladenovic, Rosina

Abstract

A dominant theoretical model in the approaches to learning literature is the Presage-Process-Product Model (3P). This model, in its various forms depicts the complex interrelationships between what students bring to their studies (presage), how they engage in learning (process), and the outcomes of their learning processes (product). While an extensive literature addresses accounting students' approaches to learning, relatively few studies consider all aspects of the 3P model simultaneously. This study explores a comprehensive number of antecedents including: accounting students' expectations of learning, prior study of accounting, gender, major, and language (presage); their reflections on learning (processes); and their performance outcomes (product). A cluster analytic approach is employed to: (i) identify students' expectations of learning at an intra-individual level; and (ii) examine their relationship to approaches to learning and academic outcomes. Two inventories were administered to a diverse sample of 1553 first-year undergraduate students studying accounting at two universities in Australia. One inventory measured their expectations of learning accounting; the other, their study processes. Three distinct groups of students were identified. The cluster with the most optimistic expectations of learning accounting had the most positive approaches to learning. The cluster with the most pessimistic expectations of learning accounting had a maladaptive learning profile. The implications of this investigation include that it: (i) provides support for the holistic exploration of presage, process, and product factors; (ii) highlights the key interrelationships between all factors for student learning in context; and (iii) sheds light on the plethora of inconsistent findings in previous research with respect to gender, language, major and previous study of accounting. A further implication of these findings is that providers of accounting education should consider having two types of introductory accounting course: a technical one for accounting majors; and for non-accounting majors a conceptual one based on how to use accounting information.

Suggested Citation

  • 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.
    • Handle: RePEc:eee:bracre:v:47:y:2015:i:3:p:321-338
    DOI: 10.1016/j.bar.2014.06.003
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0890838914000468
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.bar.2014.06.003?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    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.
    2. Flood, Barbara & Wilson, Richard M.S., 2008. "An exploration of the learning approaches of prospective professional accountants in Ireland," Accounting forum, Elsevier, vol. 32(3), pages 225-239.
    3. Dimnik, Tony & Felton, Sandra, 2006. "Accountant stereotypes in movies distributed in North America in the twentieth century," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 129-155, February.
    4. Lee D. Parker & James Guthrie & Simon Linacre, 2011. "The relationship between academic accounting research and professional practice," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(1), pages 5-14, January.
    5. Michaela Rankin & Mark Silvester & Mark Vallely & Anne Wyatt, 2003. "An analysis of the implications of diversity for students’ first level accounting performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 43(3), pages 365-393, November.
    6. Marann Byrne & Barbara Flood & Pauline Willis, 2002. "The relationship between learning approaches and learning outcomes: a study of Irish accounting students," Accounting Education, Taylor & Francis Journals, vol. 11(1), pages 27-42.
    7. John Donald & Beverley Jackling, 2007. "Approaches to learning accounting: a cross‐cultural study," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 15(2), pages 100-121, April.
    8. Shane Dikolli & Karen Sedatole, 2003. "Schlotzsky's gourmet deli franchise store," Accounting Education, Taylor & Francis Journals, vol. 12(4), pages 427-435.
    9. Peter Booth & Peter Luckett & Rosina Mladenovic, 1999. "The quality of learning in accounting education: the impact of approaches to learning on academic performance," Accounting Education, Taylor & Francis Journals, vol. 8(4), pages 277-300.
    10. Matthew Hall & Alan Ramsay & John Raven, 2004. "Changing the learning environment to promote deep learning approaches in first-year accounting students," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 489-505.
    11. 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.
    12. Angus Duff, 2004. "Understanding academic performance and progression of first-year accounting and business economics undergraduates: the role of approaches to learning and prior academic achievement," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 409-430.
    13. Beverley Jackling, 2005. "Perceptions of the learning context and learning approaches: Implications for quality learning outcomes in accounting," Accounting Education, Taylor & Francis Journals, vol. 14(3), pages 271-291.
    14. Barry Cooper, 2004. "The enigma of the Chinese learner," Accounting Education, Taylor & Francis Journals, vol. 13(3), pages 289-310.
    15. Indra Abeysekera, 2008. "Preferred Learning Methods: A Comparison between International and Domestic Accounting Students," Accounting Education, Taylor & Francis Journals, vol. 17(2), pages 187-198.
    16. Moy Yin Koh & Hian Chye Koh, 1999. "The determinants of performance in an accountancy degree programme," Accounting Education, Taylor & Francis Journals, vol. 8(1), pages 13-29.
    17. Linda English & Peter Luckett & Rosina Mladenovic, 2004. "Encouraging a deep approach to learning through curriculum design," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 461-488.
    18. 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.
    19. Beverley Jackling, 2005. "Analysis of the learning context, perceptions of the learning environment and approaches to learning accounting: a longitudinal study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 45(4), pages 597-612, December.
    20. Byrne, Marann & Flood, Barbara, 2008. "Examining the relationships among background variables and academic performance of first year accounting students at an Irish University," Journal of Accounting Education, Elsevier, vol. 26(4), pages 202-212.
    21. Greg Stoner & Margaret Milner, 2010. "Embedding Generic Employability Skills in an Accounting Degree: Development and Impediments," Accounting Education, Taylor & Francis Journals, vol. 19(1-2), pages 123-138.
    22. Crawford, Louise & Helliar, Christine & Monk, Elizabeth & Stevenson, Lorna, 2011. "SCAM: Design of a learning and teaching resource," Accounting forum, Elsevier, vol. 35(1), pages 61-72.
    23. Prem Ramburuth & Rosina Mladenovic, 2004. "Exploring the relationship between students' orientations to learning, the structure of students' learning outcomes and subsequent academic performance," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 507-527.
    24. Beverley Jackling & Tracey McDowall, 2008. "Peer Mentoring in an Accounting Setting: A Case Study of Mentor Skill Development," Accounting Education, Taylor & Francis Journals, vol. 17(4), pages 447-462.
    25. Yilmaz Guney, 2009. "Exogenous and Endogenous Factors Influencing Students' Performance in Undergraduate Accounting Modules," Accounting Education, Taylor & Francis Journals, vol. 18(1), pages 51-73.
    26. L. G. Drennan & F. H. Rohde, 2002. "Determinants of performance in advanced undergraduate management accounting: An empirical investigation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 42(1), pages 27-40, March.
    27. Louise Crawford & Christine Helliar & Elizabeth Monk & Lorna Stevenson, 2011. "SCAM: Design of a learning and teaching resource," Accounting Forum, Taylor & Francis Journals, vol. 35(1), pages 61-72, March.
    28. 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.
    29. 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.
    30. Brenda Paver & Elizabeth Gammie, 2005. "Constructed gender, approach to learning and academic performance," Accounting Education, Taylor & Francis Journals, vol. 14(4), pages 427-444.
    31. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Tucker, Basil P. & Lawson, Raef, 2020. "EMBAs perceived usefulness of academic research for student learning and use in practice," The British Accounting Review, Elsevier, vol. 52(5).
    2. Blondeel, Eva & Everaert, Patricia & Opdecam, Evelien, 2024. "Does practice make perfect? The effect of online formative assessments on students’ self-efficacy and test anxiety," The British Accounting Review, Elsevier, vol. 56(4).
    3. Huikku, Jari & Myllymäki, Emma-Riikka & Ojala, Hannu, 2022. "Gender differences in the first course in accounting: An achievement goal approach," The British Accounting Review, Elsevier, vol. 54(3).
    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).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. 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).
    6. Dong, Nanyan & Bai, Meng & Zhang, He & Zhang, Junrui, 2019. "Approaches to learning IFRS by Chinese accounting students," Journal of Accounting Education, Elsevier, vol. 48(C), pages 1-11.
    7. Yilmaz Guney, 2009. "Exogenous and Endogenous Factors Influencing Students' Performance in Undergraduate Accounting Modules," Accounting Education, Taylor & Francis Journals, vol. 18(1), pages 51-73.
    8. 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.
    9. Nicola J. Beatson & David A. G. Berg & Jeffrey K. Smith, 2020. "The influence of self‐efficacy beliefs and prior learning on performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(2), pages 1271-1294, June.
    10. Ahmet Onay* & Serdar Benligiray, 2018. "Internal Factors Affecting Student Performance in Accounting Courses at a Vocational School," Sumerianz Journal of Economics and Finance, Sumerianz Publication, vol. 1(3), pages 82-90, 09-2018.
    11. 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.
    12. Huikku, Jari & Myllymäki, Emma-Riikka & Ojala, Hannu, 2022. "Gender differences in the first course in accounting: An achievement goal approach," The British Accounting Review, Elsevier, vol. 54(3).
    13. Opdecam, Evelien & Everaert, Patricia, 2022. "Effect of a summer school on formative and summative assessment in accounting education," Journal of Accounting Education, Elsevier, vol. 58(C).
    14. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.
    15. Parunchana Pacharn & Darlene Bay & Sandra Felton, 2012. "Impact of a Flexible Evaluation System on Effort and Timing of Study," Accounting Education, Taylor & Francis Journals, vol. 21(5), pages 451-470, October.
    16. Chiang, Christina & Wells, Paul K. & Xu, Gina, 2021. "How does experiential learning encourage active learning in auditing education?," Journal of Accounting Education, Elsevier, vol. 54(C).
    17. Paul de Lange & Felix Mavondo, 2004. "Gender and motivational differences in approaches to learning by a cohort of open learning students," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 431-448.
    18. Fogarty, Timothy J., 2019. "Surrender Dorothy?: A commentary on Rebele and St. Pierre (2019)," Journal of Accounting Education, Elsevier, vol. 49(C).
    19. Fordham, David R., 2012. "Applying a real-world fraud to multiple learning objectives: Considerations and an example from the systems course," Journal of Accounting Education, Elsevier, vol. 30(3), pages 325-354.
    20. Delgado Hurtado, María del Mar & Castrillo Lara, Luis Ángel, 2015. "Efectividad del aprendizaje cooperativo en contabilidad: una contrastación empírica," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 138-147.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:bracre:v:47:y:2015:i:3:p:321-338. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/the-british-accounting-review .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.