Approaches to learning IFRS by Chinese accounting students

Nanyan Dong, Meng Bai, He Zhang and Junrui Zhang

Journal of Accounting Education, 2019, vol. 48, issue C, 1-11

Abstract: The teaching and learning of International Financial Reporting Standards (IFRS) are important for global accounting convergence. In China, many accounting students learn IFRS through education programs of the Association of Chartered Certified Accountants (ACCA). Based on a survey of 402 Chinese undergraduates registered as ACCA students, we investigate their study approaches and performance in learning IFRS. Study approaches are identified as the deep and surface ones based on the Revised Two-factor Study Process Questionnaire developed by Biggs, Kember, and Leung (2001). Results show that the deep approach is adopted more by Chinese students at the ACCA’s professional level, with better adaptability and longer preparation time. We also find that the deep approach contributes to better learning performance in ACCA’s global exams at both the fundamentals and professional levels. The findings are meaningful to IFRS education in non-English-speaking countries.

Keywords: Study approach; Learning performance; Chinese accounting students; IFRS; ACCA (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:48:y:2019:i:c:p:1-11

DOI: 10.1016/j.jaccedu.2019.04.002

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