Publication Details

This book chapter was originally published as Abraham, A, Teaching and Learning in Accounting Education: Students' Perceptions of the Linkages between teaching Context, Approaches to Learning and Outcomes, in Juchau, R and Tibbits, G (eds), Celebrating Accounting, University of Western Sydney, 2006, 9-21.


Research in accounting education has almost neglected both student perceptions of the learning context and their approaches to learning. Instead, studies have focused on either the teaching context or the outcomes of learning. This omission has meant that accounting educators often experience difficulty in understanding what students conceive learning to be, how they perceive the learning task, or how they approach learning. The purpose of this paper is to examine the relationship between the perceptions, the approaches and the outcomes of students in a business subject in order to discover how these students learn, and thus to provide some strategies which could be adopted to enhance their learning. The methodology has been to adopt a survey approach which combines two published surveys. One is the Course Experience Questionnaire which was designed to measure five key areas of a positive learning environment: good teaching, clear goals and standards, appropriate workload, appropriate assessment, and emphasis on independence. The other survey is the Study Process Questionnaire in which approaches to studying have been identified as either surface, deep or achieving. It is believed that this paper will promote the dissemination of research into effective teaching and learning by considering the implication of the approaches of accounting students to learning and the adaptation of teaching styles.