A study of the approaches to learning, engagement with the learning context and conceptions of learning of a group of fourth year accounting students

Abstract

Recent research into the quality of learning of accounting students has indicated that students lack requisite skills and competencies in a number of areas. Sharma (1997: 125) refers to the following inadequacies, amongst others, that researchers have identified: That students approach accounting as memorisation and that there are significant declines in students' ability to handle complex problems. Wolk and Cates (1994: 269) suggest that accounting students do not possess the ‘broad intellectual, communication and interpersonal skills to tackle and solve unstructured problems using innovative methods’. This observation is at odds with the university which values independent critical, analytical thinking. This study therefore investigates the approaches to learning of fourth year accounting students, and explores the manner in which students interact with the elements of the learning context (lectures and tutorials). The students' conceptions of accounting are identified. The results of the investigation into students' approaches to learning using Bigg's SPQ inventory, revealed that the majority of the participants adopt a surface approach when studying accounting. At the same time the research showed that most of the students in the sample did not prepare for lectures, focused mainly on note-taking during lectures, and used tutorials to gain an understanding of concepts and principles (and not to develop problem solving skills). In addition, most of the students had a narrower conception of accounting than that promoted by the department. The results suggest that if accounting educators aim to develop the kind of accountants that will be able to cope with the demands of the business world, educators need to utilise research on students learning at tertiary level to improve their own teaching and the quality of students learning

KEY WORDS:

• Learning approaches
• Deep and surface learning
• Conceptions of accounting