IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v11y2002i1p27-42.html
   My bibliography  Save this article

The relationship between learning approaches and learning outcomes: a study of Irish accounting students

Author

Listed:
  • Marann Byrne
  • Barbara Flood
  • Pauline Willis

Abstract

The higher education literature demonstrates that a student's approach to learning is a critical factor in determining the quality of the learning outcome. This is the first study undertaken in an Irish context which examines the relationship between accounting students' approaches to learning and their learning outcomes. The Approaches and Study Skills Inventory for Students (ASSIST) is used to measure the approaches to learning adopted by first year students in their study of management accounting. Students' learning outcomes are represented by their performance in the various assessment components of that module. Gender differences are specifically considered in this study. The analysis reveals that for the full group the deep and strategic approaches are positively associated with high academic performance and the instrumental approach is associated with poor performance. This relationship exists for female students but, surprisingly, there is little evidence of a relationship between performance and learning approaches for male students. This may be explained by male students failing to effectively report their actual approach to learning.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:accted:v:11:y:2002:i:1:p:27-42
    DOI: 10.1080/09639280210153254
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210153254
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09639280210153254?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. 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.
    2. 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.
    3. Angus Duff, 2001. "Psychometric methods in accounting education: a review, some comments and implications for accounting education researchers," Accounting Education, Taylor & Francis Journals, vol. 10(4), pages 383-401.
    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. Tehmina Khan & Michael Kend & Susan Robertson, 2016. "Use of social media by university accounting students and its impact on learning outcomes," Accounting Education, Taylor & Francis Journals, vol. 25(6), pages 534-567, November.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    8. 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.
    9. 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.
    10. Gross, Andrew & Hoelscher, Jamie & Reed, Brad J. & Sierra, Gregory E., 2020. "The new nuts and bolts of auditing: Technological innovation in inventorying inventory," Journal of Accounting Education, Elsevier, vol. 52(C).
    11. 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.
    12. 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.
    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).

    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. Paul Wells & Paul De Lange & Peter Fieger, 2008. "Integrating a virtual learning environment into a second‐year accounting course: determinants of overall student perception," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(3), pages 503-518, September.
    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. 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.
    4. 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.
    5. 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.
    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. John Cullen & Sue Richardson & Rona O'Brien, 2004. "Exploring the teaching potential of empirically-based case studies," Accounting Education, Taylor & Francis Journals, vol. 13(2), pages 251-266.
    8. Jon Lyons, 2006. "An exploration into factors that impact upon the learning of students from non-traditional backgrounds," Accounting Education, Taylor & Francis Journals, vol. 15(3), pages 325-334.
    9. 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.
    10. 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.
    11. Mouhcine Tallaki & Enrico Bracci & Monia Castellini, 2015. "Accounting learning preferences: the role of visualisation," Working Papers 2015094, University of Ferrara, Department of Economics.
    12. McPhail, Ken & Paisey, Catriona & Paisey, Nicholas J., 2010. "Class, social deprivation and accounting education in Scottish schools: Implications for the reproduction of the accounting profession and practice," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 31-50.
    13. 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.
    14. 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.
    15. 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.
    16. Reza M. Monem, 2007. "Does access to tutorial solutions enhance student performance? Evidence from an accounting course," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(1), pages 123-142, March.
    17. Andrew Worthington & Helen Higgs, 2003. "Factors explaining the choice of a finance major: the role of students' characteristics, personality and perceptions of the profession," Accounting Education, Taylor & Francis Journals, vol. 12(3), pages 261-281.
    18. 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.
    19. Kate Wynn-Williams & Nicola Beatson & Cameron Anderson, 2016. "The impact of unstructured case studies on surface learners: a study of second-year accounting students," Accounting Education, Taylor & Francis Journals, vol. 25(3), pages 272-286, June.
    20. 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.

    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:taf:accted:v:11:y:2002:i:1:p:27-42. 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAED20 .

    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.