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Students' experiences of learning in a third-year management accounting class: Evidence from New Zealand

Author

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  • Beverley Lord
  • Jane Robertson

Abstract

An extensive body of literature in higher education (for example, Marton and Saljo, 1984; Prosser and Trigwell, 1999) explores learning from the perspectives of students. Saljo (1979) formed the basis of Sharma's (1997) first study exploring accountancy students' conceptions of learning. Using an open-ended questionnaire administered to third-year management accounting students, this paper investigates accountancy students' conceptions of learning, and extends Sharma's (1997) study by examining the relationship between conceptions of and approaches to learning, and more specifically students' contextual experiences of learning in lectures and tutorials. Findings indicate that, while some students seek understanding as an outcome of their learning, the majority perceive learning quantitatively in terms of knowledge acquisition, reproduction and application. A new classification of the locus of responsibility for learning as perceived by students suggests that a more distributed concept of responsibility might result in enhanced learning outcomes.

Suggested Citation

  • Beverley Lord & Jane Robertson, 2006. "Students' experiences of learning in a third-year management accounting class: Evidence from New Zealand," Accounting Education, Taylor & Francis Journals, vol. 15(1), pages 41-59.
    • Handle: RePEc:taf:accted:v:15:y:2006:i:1:p:41-59
    DOI: 10.1080/06939280600581053
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    Cited by:

    1. Sánchez-Martín, María-del-Pilar & Pascual-Ezama, David & Delgado-Jalón, María Luisa, 2017. "Estudiantes mejor informados: mejores resultados académicos," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 47-54.
    2. Dixon, Keith, 2011. "Assessment at the centre of strategies of [accountant] learning in groups, substantiated with qualitative reflections in student assessments," MPRA Paper 29861, University Library of Munich, Germany.
    3. 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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