The Approaches to Studying of Portuguese Students of Introductory Accounting

Cláudia Teixeira, Delfina Gomes and Janete Borges

Accounting Education, 2013, vol. 22, issue 2, 193-210

Abstract: The focus of this paper is an investigation into the approaches to studying of Portuguese students of introductory accounting using the short version of the ASSIST instrument. In doing so, it also examined the impact upon the strategy adopted of the discipline area of students and gender. The results validate the use of the inventory with students of accounting in Portuguese higher education and add weight to the use of translated versions of this instrument elsewhere. The findings indicate that Portuguese students of introductory accounting favour a strategic approach over either a deep or a surface approach and suggest that both the individual student's discipline area and gender have an impact upon the adopted approaches to studying.

Date: 2013
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DOI: 10.1080/09639284.2013.766426

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