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Insights into learning profiles and learning outcomes within introductory accounting

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  • Cláudia Teixeira
  • Delfina Gomes

Abstract

This paper reports an empirical study aiming to explore aspects of learning and studying introductory accounting in Portuguese higher education. It specifically provides insight into patterns of learning and learning outcomes. To do so, it draws on qualitative data collected from students’ answers to a semi-structured interview about their learning experiences, particularly within introductory accounting. In addition, it examines students’ learning outcomes related to several accounting concepts. The findings suggest a pattern of poor learning outcomes and surface or dissonant learning profiles. This exploratory qualitative study highlights fruitful areas for future qualitative and quantitative research on various aspects of learning and teaching introductory accounting.

Suggested Citation

  • Cláudia Teixeira & Delfina Gomes, 2017. "Insights into learning profiles and learning outcomes within introductory accounting," Accounting Education, Taylor & Francis Journals, vol. 26(5-6), pages 522-552, November.
    • Handle: RePEc:taf:accted:v:26:y:2017:i:5-6:p:522-552
    DOI: 10.1080/09639284.2016.1221767
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    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2018. "Accounting education literature review (2017)," Journal of Accounting Education, Elsevier, vol. 43(C), pages 1-23.

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