An exploration of the learning approaches of prospective professional accountants in Ireland

Barbara Flood and Richard M.S. Wilson

Accounting forum, 2008, vol. 32, issue 3, 225-239

Abstract: In light of the ongoing accounting education change debate, it is surprising that few prior studies have explored student learning issues within professional accounting education. This paper investigates the learning approaches of students preparing for the qualifying examination of a professional accountancy body in Ireland. The findings reveal that strategic learning approaches dominated, as students engaged in learning activities which they considered were most likely to lead to examination success. Variations between the learning approaches based on gender are also considered and the approaches of students who were ultimately successful at the examination were compared to those who failed.

Keywords: Accounting education; Learning approaches; Learning environment; Professional accountancy body; Prospective professional accountants; Professional accounting examinations (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:accfor:v:32:y:2008:i:3:p:225-239

DOI: 10.1016/j.accfor.2008.01.001

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