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Accounting and business students’ approaches to learning: A longitudinal study

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  • Ballantine, Joan A.
  • Duff, Angus
  • McCourt Larres, Patricia

Abstract

This study reports the results of an investigation into the learning approaches of undergraduate accounting and business students from three universities in Ireland who were exposed to a learning environment, namely the case study method, which aimed to encourage a deep approach to learning. In order to assess the effectiveness of the intervention, the ASSIST research instrument was used to investigate changes in students’ approaches to learning over time. Consistent with previous research, this study considers whether gender is related to students’ approaches to learning over time and if there are differences between students majoring in accounting or business in their approaches to learning. The results of the study indicate that the case study intervention was successful in some respects. However, contrary to expectations, an overall statistically significant increase in students’ surface approach to learning was found. Additionally, it is reported that changes in students’ approaches to learning over time are not associated with gender or degree program. The results of this study offer insights to accounting educators developing educational interventions to encourage deep approaches to learning.

Suggested Citation

  • 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.
    • Handle: RePEc:eee:joaced:v:26:y:2008:i:4:p:188-201
    DOI: 10.1016/j.jaccedu.2009.03.001
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    References listed on IDEAS

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    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. Angus Duff, 1999. "Access policy and approaches to learning," Accounting Education, Taylor & Francis Journals, vol. 8(2), pages 99-110.
    6. 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.
    7. 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.
    8. 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.
    9. Gordon Boyce & Sarah Williams & Andrea Kelly & Helen Yee, 2001. "Fostering deep and elaborative learning and generic (soft) skill development: the strategic use of case studies in accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(1), pages 37-60.
    10. 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.
    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. 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.
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    2. 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.
    3. Mustafa AY, 2011. "Commercial High School Students Conceptual Structures of Accounting," Far East Journal of Psychology and Business, Far East Research Centre, vol. 2(2), pages 24-36, February.
    4. Joan Ballantine & Patricia McCourt Larres, 2012. "Perceptions of Authorial Identity in Academic Writing among Undergraduate Accounting Students: Implications for Unintentional Plagiarism," Accounting Education, Taylor & Francis Journals, vol. 21(3), pages 289-306, October.
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    6. 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.
    7. 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.

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