The approaches to learning of European accounting students

The purpose of this article is to identify the impact of differing teaching contexts on the approaches to learning of accounting undergraduates in different European countries by the use of a study process questionnaire.

The questionnaire used was Biggs’ R‐SPQ‐2F (Biggs et al.). This is a 20‐item questionnaire that identifies the learning styles of individual students in terms of deep and surface approaches.

Significant differences were found in the approaches to learning of the students in the countries concerned. The differences were rooted in two subcomponents: motive and strategy. Gender differences were also identified.

A major factor in the development process of future accountants is the education process that they undertake. This study identifies a methodology that is capable of comparing accounting students in different countries and potentially identifying the underlying reasons why the quality of the learning outcomes achieved may differ under differing educational systems.