The approaches to learning of European accounting students

Purpose: To identify the impact of differing teaching contexts on the approaches to learning of accounting undergraduates in different European countries by the use of a study process questionnaire. Design/methodology/approach: The questionnaire used was Biggs‟ R-SPQ-2F (Biggs, 2001). This is a 20 i...

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Detalhes bibliográficos
Autores: Arquero Montaño, José Luis, González González, José María, Hassall, Trevor, Joyce, John, Germanou, Eleni, Asonitou, Sophia
Formato: artículo
Estado:Versión aceptada para publicación
Fecha de publicación:2010
País:España
Recursos:Universidad de Sevilla (US)
Repositorio:idUS. Depósito de Investigación de la Universidad de Sevilla
OAI Identifier:oai:idus.us.es:11441/78296
Acesso em linha:https://hdl.handle.net/11441/78296
https://doi.org/10.1108/14502191011080854
Access Level:acceso abierto
Palavra-chave:Approaches to learning
comparative study
accounting and study process questionnaire
Descrição
Resumo:Purpose: To identify the impact of differing teaching contexts on the approaches to learning of accounting undergraduates in different European countries by the use of a study process questionnaire. Design/methodology/approach: The questionnaire used was Biggs‟ R-SPQ-2F (Biggs, 2001). This is a 20 item questionnaire that identifies the learning styles of individual students in terms of deep and surface approaches. Findings: Significant differences were found in the approaches to learning of the students in the countries concerned. The differences were rooted in two subcomponents: motive and strategy. Gender differences were also identified. Originality/value: A major factor in the development process of future accountants is the education process that they undertake. This study identifies a methodology that is capable of comparing accounting students in different countries and potentially identifying the underlying reasons why the quality of the learning outcomes achieved may differ under differing educational systems.