Approaches to learning of management accounting students

Explores whether professional management accounting students adopt deep or surface Approaches to Learning. Using methodologies developed for research into higher education, suggests a model that focuses on students’ approaches to learning. It is important to stress that the concern of the model is with students’ perceptions, because it is these perceptions that will decide how the students approach their learning. The model is explored by using an Approaches to Studying Inventory questionnaire. Previous research in this area has largely been in the area of higher education. This empirical study is based on the students of a professional accounting body. The findings are presented in total and are then further analysed by gender, domicile and study method.