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The approaches to learning of European accounting students

José Luis Arquero Montaño (Universidad de Sevilla, Sevilla, Spain)
José María González González (Universidad de Sevilla, Sevilla, Spain)
Trevor Hassall (Sheffield Hallam University, Sheffield, UK)
John Joyce (Sheffield Hallam University, Sheffield, UK)
Eleni Germanou (TEI Athens, Athens, Greece)
Sophia Asonitou (TEI Athens, Athens, Greece)

EuroMed Journal of Business

ISSN: 1450-2194

Article publication date: 21 September 2010

613

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Keywords

Citation

Luis Arquero Montaño, J., María González González, J., Hassall, T., Joyce, J., Germanou, E. and Asonitou, S. (2010), "The approaches to learning of European accounting students", EuroMed Journal of Business, Vol. 5 No. 3, pp. 345-362. https://doi.org/10.1108/14502191011080854

Publisher

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Emerald Group Publishing Limited

Copyright © 2010, Emerald Group Publishing Limited

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