Understanding the learning approaches of first-year accounting students

This study evolves from the broader educational research that indicates the characteristics of the student and the perceptions of the teaching/learning environment influence the quality of student learning. The model of learning developed in the paper is based on Biggs' (1987a) model of student learning together with the congruence model of vocational interests and work environments proposed by Holland (1985,1992). The model of learning was tested using a sample of 826 first year accounting students using structural equation modelling (SEM).

The findings provide substantive information about the learning approaches of students with vocational interests congruent with the task demands of a first year accounting course. Additionally, there is strong support for the association between student perceptions of the teaching/learning environment and approaches to learning. In particular the re specified model of student learning identifies the relationship between student perceptions of the appropriateness of workload and the adoption of a surface approach to learning.