메뉴 건너뛰기




Volumn 32, Issue 3, 2008, Pages 225-239

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

Author keywords

Accounting education; Learning approaches; Learning environment; Professional accountancy body; Professional accounting examinations; Prospective professional accountants

Indexed keywords


EID: 46649088757     PISSN: 01559982     EISSN: 14676303     Source Type: Journal    
DOI: 10.1016/j.accfor.2008.01.001     Document Type: Article
Times cited : (37)

References (74)
  • 3
    • 46649111841 scopus 로고
    • Future accounting education: Preparing for the expanded profession
    • American Accounting Association (AAA) Committee on the Future Structure, Content and Scope of Accounting Education (The Bedford Committee). Future accounting education: Preparing for the expanded profession. Issues in Accounting Education 1 (1990) 307-312
    • (1990) Issues in Accounting Education , vol.1 , pp. 307-312
  • 5
    • 46649093702 scopus 로고    scopus 로고
    • Arthur Andersen, Co., Arthur Young, Coopers, Lybrand, Deloitte Haskins & Sells, Ernst & Whinney, Peat Marwick Mitchell, Price Waterhouse, & Touche Ross. (1989). Perspectives on education: capabilities for success in the accounting profession. New York: Arthur Andersen & Co., Arthur Young, Coopers & Lybrand, Deloitte Haskins & Sells, Ernst & Whinney, Peat Marwick Mitchell, Price Waterhouse and Touche Ross.
    • Arthur Andersen, Co., Arthur Young, Coopers, Lybrand, Deloitte Haskins & Sells, Ernst & Whinney, Peat Marwick Mitchell, Price Waterhouse, & Touche Ross. (1989). Perspectives on education: capabilities for success in the accounting profession. New York: Arthur Andersen & Co., Arthur Young, Coopers & Lybrand, Deloitte Haskins & Sells, Ernst & Whinney, Peat Marwick Mitchell, Price Waterhouse and Touche Ross.
  • 6
    • 46649083939 scopus 로고    scopus 로고
    • ASSIST. (1997). Approaches and Studies Skills Inventory for Students. Edinburgh: Centre for Research on Learning and Instruction, University of Edinburgh.
    • ASSIST. (1997). Approaches and Studies Skills Inventory for Students. Edinburgh: Centre for Research on Learning and Instruction, University of Edinburgh.
  • 7
    • 0010202524 scopus 로고
    • The true and fair sex
    • Rowe D. (Ed), Macmillan Press, Dublin
    • Barker P. The true and fair sex. In: Rowe D. (Ed). ICAI centenary essay (1988), Macmillan Press, Dublin
    • (1988) ICAI centenary essay
    • Barker, P.1
  • 8
    • 0010215671 scopus 로고
    • Women in accounting: Career progression
    • Barker P., and Monks K. Women in accounting: Career progression. Irish Accounting Review 2 1 (1995) 1-26
    • (1995) Irish Accounting Review , vol.2 , Issue.1 , pp. 1-26
    • Barker, P.1    Monks, K.2
  • 9
    • 0032209910 scopus 로고    scopus 로고
    • Irish women accountants and career progression: A research note
    • Barker P., and Monks K. Irish women accountants and career progression: A research note. Accounting Organizations and Society 23 8 (1998) 813-823
    • (1998) Accounting Organizations and Society , vol.23 , Issue.8 , pp. 813-823
    • Barker, P.1    Monks, K.2
  • 11
    • 0000043859 scopus 로고
    • Challenges in accounting education
    • Beaver W. Challenges in accounting education. Issues in Accounting Education 7 2 (1992) 135-144
    • (1992) Issues in Accounting Education , vol.7 , Issue.2 , pp. 135-144
    • Beaver, W.1
  • 12
    • 34250261861 scopus 로고
    • Individual differences in study processes and the quality of learning outcomes
    • Biggs J. Individual differences in study processes and the quality of learning outcomes. Higher Education 8 (1979) 381-394
    • (1979) Higher Education , vol.8 , pp. 381-394
    • Biggs, J.1
  • 13
    • 0004009347 scopus 로고    scopus 로고
    • The Society for Research into Higher Education and Open University Press, Buckingham
    • Biggs J. Teaching for quality learning at University (1999), The Society for Research into Higher Education and Open University Press, Buckingham
    • (1999) Teaching for quality learning at University
    • Biggs, J.1
  • 14
    • 85066222672 scopus 로고    scopus 로고
    • The quality of learning in accounting education: The impact of approaches to learning on academic performance
    • Booth P., Luckett P., and Maldenovic R. The quality of learning in accounting education: The impact of approaches to learning on academic performance. Accounting Education: An International Journal 8 4 (1999) 277-300
    • (1999) Accounting Education: An International Journal , vol.8 , Issue.4 , pp. 277-300
    • Booth, P.1    Luckett, P.2    Maldenovic, R.3
  • 15
    • 35148864424 scopus 로고
    • Influence of assessment demands on first year university students approaches' to learning
    • Miller A.H., and Sachse-Akerlind G. (Eds), Higher Education Research and Development Society of Australasia, Sydney
    • Bowen J.A., Masters G.N., and Ramsden P. Influence of assessment demands on first year university students approaches' to learning. In: Miller A.H., and Sachse-Akerlind G. (Eds). The learner in higher education: A forgotten species? (1987), Higher Education Research and Development Society of Australasia, Sydney 3397-3407
    • (1987) The learner in higher education: A forgotten species? , pp. 3397-3407
    • Bowen, J.A.1    Masters, G.N.2    Ramsden, P.3
  • 16
    • 0041707948 scopus 로고    scopus 로고
    • Defining the present and shaping the future: The changing nature of accounting education in Ireland
    • Byrne M., and Flood B. Defining the present and shaping the future: The changing nature of accounting education in Ireland. Journal of Accounting Education 21 3 (2003) 197-213
    • (2003) Journal of Accounting Education , vol.21 , Issue.3 , pp. 197-213
    • Byrne, M.1    Flood, B.2
  • 17
    • 20444401995 scopus 로고    scopus 로고
    • Approaches to learning: Irish students of accounting
    • Byrne M., Flood B., and Willis P. Approaches to learning: Irish students of accounting. Irish Accounting Review 6 2 (1999) 1-29
    • (1999) Irish Accounting Review , vol.6 , Issue.2 , pp. 1-29
    • Byrne, M.1    Flood, B.2    Willis, P.3
  • 18
    • 85066196366 scopus 로고    scopus 로고
    • The relationship between learning approaches and learning outcomes: A study of Irish accounting students
    • Byrne M., Flood B., and Willis P. The relationship between learning approaches and learning outcomes: A study of Irish accounting students. Accounting Education: An International Journal 11 1 (2002) 27-42
    • (2002) Accounting Education: An International Journal , vol.11 , Issue.1 , pp. 27-42
    • Byrne, M.1    Flood, B.2    Willis, P.3
  • 19
    • 84859203309 scopus 로고    scopus 로고
    • Validation of the Approaches and Study Skills Inventory for Students (ASSIST) using accounting students in the USA and Ireland: A research note
    • Byrne M., Flood B., and Willis P. Validation of the Approaches and Study Skills Inventory for Students (ASSIST) using accounting students in the USA and Ireland: A research note. Accounting Education: An International Journal 13 4 (2004) 449-459
    • (2004) Accounting Education: An International Journal , vol.13 , Issue.4 , pp. 449-459
    • Byrne, M.1    Flood, B.2    Willis, P.3
  • 20
    • 46649119422 scopus 로고    scopus 로고
    • Coffey, A. (1993). Double entry: The professional and organizational socialization of graduate accountants, Ph.D. thesis, University of Wales, Cardiff.
    • Coffey, A. (1993). Double entry: The professional and organizational socialization of graduate accountants, Ph.D. thesis, University of Wales, Cardiff.
  • 21
    • 0003342763 scopus 로고
    • Outcomes of learning
    • Marton F., Hounsell D., and Entwistle N. (Eds), Scottish Academic Press, Edinburgh
    • Dahlgren L. Outcomes of learning. In: Marton F., Hounsell D., and Entwistle N. (Eds). The experience of learning (1984), Scottish Academic Press, Edinburgh 19-35
    • (1984) The experience of learning , pp. 19-35
    • Dahlgren, L.1
  • 22
    • 0142063618 scopus 로고    scopus 로고
    • Validation of a Norwegian version of the Approaches and Study Skills Inventory for Students (ASSIST): An application of structural equation modelling
    • Diseth A. Validation of a Norwegian version of the Approaches and Study Skills Inventory for Students (ASSIST): An application of structural equation modelling. Scandinavian Journal of Educational Research 45 4 (2001) 381-394
    • (2001) Scandinavian Journal of Educational Research , vol.45 , Issue.4 , pp. 381-394
    • Diseth, A.1
  • 23
    • 0001910375 scopus 로고
    • A model of the teaching-learning process
    • Richardson J.T.E., Eysenck M.W., and Piper D.W. (Eds), The Society for Research into Higher Education and Open University Press, Milton Keynes
    • Entwistle N. A model of the teaching-learning process. In: Richardson J.T.E., Eysenck M.W., and Piper D.W. (Eds). Student learning - research in education and cognitive psychology (1987), The Society for Research into Higher Education and Open University Press, Milton Keynes 13-27
    • (1987) Student learning - research in education and cognitive psychology , pp. 13-27
    • Entwistle, N.1
  • 24
    • 0001399892 scopus 로고
    • Contrasting forms of understanding for degree examinations: The student experience and its implications
    • Entwistle N., and Entwistle A. Contrasting forms of understanding for degree examinations: The student experience and its implications. Higher Education 22 (1991) 205-227
    • (1991) Higher Education , vol.22 , pp. 205-227
    • Entwistle, N.1    Entwistle, A.2
  • 25
    • 0001600092 scopus 로고
    • Identifying distinctive approaches to studying
    • Entwistle N., Hanley M., and Hounsell D. Identifying distinctive approaches to studying. Higher Education 8 (1979) 365-380
    • (1979) Higher Education , vol.8 , pp. 365-380
    • Entwistle, N.1    Hanley, M.2    Hounsell, D.3
  • 26
    • 17444422606 scopus 로고    scopus 로고
    • The conceptual bases of study strategy inventories
    • Entwistle N., and McCune V. The conceptual bases of study strategy inventories. Educational Psychology Review 16 4 (2004) 325-345
    • (2004) Educational Psychology Review , vol.16 , Issue.4 , pp. 325-345
    • Entwistle, N.1    McCune, V.2
  • 28
    • 0034338325 scopus 로고    scopus 로고
    • Patterns of response to an approaches to studying inventory across contrasting groups and contexts
    • Entwistle N., Tait H., and McCune V. Patterns of response to an approaches to studying inventory across contrasting groups and contexts. European Journal of Psychology of Education 15 1 (2000) 33-48
    • (2000) European Journal of Psychology of Education , vol.15 , Issue.1 , pp. 33-48
    • Entwistle, N.1    Tait, H.2    McCune, V.3
  • 29
    • 0002106817 scopus 로고
    • Developing the knowledge base: A process perspective on professional education
    • Barnett R. (Ed), SHRE and Open University Press, Buckingham
    • Eraut M. Developing the knowledge base: A process perspective on professional education. In: Barnett R. (Ed). Learning to effect (1992), SHRE and Open University Press, Buckingham 98-118
    • (1992) Learning to effect , pp. 98-118
    • Eraut, M.1
  • 30
    • 0001259687 scopus 로고
    • The teaching context and approaches to study of accountancy students
    • Gow L., Kember D., and Cooper B. The teaching context and approaches to study of accountancy students. Issues in Accounting Education 9 1 (1994) 118-130
    • (1994) Issues in Accounting Education , vol.9 , Issue.1 , pp. 118-130
    • Gow, L.1    Kember, D.2    Cooper, B.3
  • 31
    • 0242535757 scopus 로고
    • Attributes of a profession
    • Greenwood E. Attributes of a profession. Social Work 2 3 (1957) 44-55
    • (1957) Social Work , vol.2 , Issue.3 , pp. 44-55
    • Greenwood, E.1
  • 34
    • 46649121819 scopus 로고    scopus 로고
    • What do examinations of professional bodies reward? Some preliminary findings
    • Rust C., and Gibbs G. (Eds), The Oxford Centre for Staff and Learning Development, Oxford
    • Hassall T., and Joyce J. What do examinations of professional bodies reward? Some preliminary findings. In: Rust C., and Gibbs G. (Eds). Improving student learning through course design (1997), The Oxford Centre for Staff and Learning Development, Oxford 529-538
    • (1997) Improving student learning through course design , pp. 529-538
    • Hassall, T.1    Joyce, J.2
  • 35
    • 46649091847 scopus 로고    scopus 로고
    • Floating at the surface or in at the deep end?
    • Hassall T., and Joyce J. Floating at the surface or in at the deep end?. Management Accounting 76 5 (1998) 46-49
    • (1998) Management Accounting , vol.76 , Issue.5 , pp. 46-49
    • Hassall, T.1    Joyce, J.2
  • 36
    • 84986127798 scopus 로고    scopus 로고
    • Approaches to learning of management accounting students
    • Hassall T., and Joyce J. Approaches to learning of management accounting students. Education and Training 43 3 (2001) 145-152
    • (2001) Education and Training , vol.43 , Issue.3 , pp. 145-152
    • Hassall, T.1    Joyce, J.2
  • 37
    • 26944461568 scopus 로고    scopus 로고
    • Priorities for the development of vocational skills in management accountants: A European perspective
    • Hassall T., Joyce J., Arquero-Montano J., and Donoso-Anes J. Priorities for the development of vocational skills in management accountants: A European perspective. Accounting Forum 29 (2001) 379-394
    • (2001) Accounting Forum , vol.29 , pp. 379-394
    • Hassall, T.1    Joyce, J.2    Arquero-Montano, J.3    Donoso-Anes, J.4
  • 38
    • 46649118390 scopus 로고    scopus 로고
    • Institute of Chartered Accountants in Ireland (ICAI) (2007). Annual report 2006. Dublin: ICAI.
    • Institute of Chartered Accountants in Ireland (ICAI) (2007). Annual report 2006. Dublin: ICAI.
  • 39
    • 46649086664 scopus 로고    scopus 로고
    • International Federation of Accountants (IFAC). (2003). Introduction to international education standards. New York: IFAC.
    • International Federation of Accountants (IFAC). (2003). Introduction to international education standards. New York: IFAC.
  • 40
    • 46649112052 scopus 로고    scopus 로고
    • International Federation of Accountants (IFAC). (2004). IES7 continuing professional development: A program of lifelong learning and continuing development of professional compentence. New York: IFAC.
    • International Federation of Accountants (IFAC). (2004). IES7 continuing professional development: A program of lifelong learning and continuing development of professional compentence. New York: IFAC.
  • 42
    • 1642366863 scopus 로고    scopus 로고
    • Student approaches to learning - a literature guide
    • Lucas U. Student approaches to learning - a literature guide. Accounting Education: An International Journal 5 1 (1996) 87-98
    • (1996) Accounting Education: An International Journal , vol.5 , Issue.1 , pp. 87-98
    • Lucas, U.1
  • 43
    • 0034239462 scopus 로고    scopus 로고
    • Worlds apart: Students' experiences of learning introductory accounting
    • Lucas U. Worlds apart: Students' experiences of learning introductory accounting. Critical Perspectives on Accounting 11 (2000) 479-504
    • (2000) Critical Perspectives on Accounting , vol.11 , pp. 479-504
    • Lucas, U.1
  • 44
    • 20444395070 scopus 로고    scopus 로고
    • Towards a mapping of the student world': The identification of variation in students' conceptions of, and motivations to learn, introductory accounting
    • Lucas U., and Meyer J.H.F. Towards a mapping of the student world': The identification of variation in students' conceptions of, and motivations to learn, introductory accounting. British Accounting Review 37 2 (2005) 177-204
    • (2005) British Accounting Review , vol.37 , Issue.2 , pp. 177-204
    • Lucas, U.1    Meyer, J.H.F.2
  • 46
    • 0001789655 scopus 로고
    • On qualitative differences in learning: I - outcome and process
    • Marton F., and Saljo R. On qualitative differences in learning: I - outcome and process. British Journal of Educational Psychology 46 (1976) 4-11
    • (1976) British Journal of Educational Psychology , vol.46 , pp. 4-11
    • Marton, F.1    Saljo, R.2
  • 47
    • 0001789655 scopus 로고
    • On qualitative differences in learning: II - outcome as a function of the learner's conception of the task
    • Marton F., and Saljo R. On qualitative differences in learning: II - outcome as a function of the learner's conception of the task. British Journal of Educational Psychology 46 (1976) 115-127
    • (1976) British Journal of Educational Psychology , vol.46 , pp. 115-127
    • Marton, F.1    Saljo, R.2
  • 48
    • 46649113055 scopus 로고    scopus 로고
    • Mathews, R. (Chair). (1990). Accounting in higher education: Report of the review of the accounting discipline in higher education. Canberra: Australian Government Publishing Services.
    • Mathews, R. (Chair). (1990). Accounting in higher education: Report of the review of the accounting discipline in higher education. Canberra: Australian Government Publishing Services.
  • 49
    • 46649115245 scopus 로고    scopus 로고
    • Improving accountancy education - the professionals' perspective
    • Meagher M. Improving accountancy education - the professionals' perspective. Accountancy Ireland 33 5 (2001) 18-20
    • (2001) Accountancy Ireland , vol.33 , Issue.5 , pp. 18-20
    • Meagher, M.1
  • 50
    • 20444410884 scopus 로고    scopus 로고
    • Assessing outcomes in terms of 'hidden' observables
    • Rust C. (Ed), The Oxford Centre for Staff and Learning Development, Oxford
    • Meyer J.H.F. Assessing outcomes in terms of 'hidden' observables. In: Rust C. (Ed). Improving student learning: Improving student learning outcomes (1999), The Oxford Centre for Staff and Learning Development, Oxford 25-37
    • (1999) Improving student learning: Improving student learning outcomes , pp. 25-37
    • Meyer, J.H.F.1
  • 52
    • 0000919101 scopus 로고
    • Educating accountants: Towards a critical ethnography
    • Power M.K. Educating accountants: Towards a critical ethnography. Accounting Organizations and Society 16 4 (1991) 333-353
    • (1991) Accounting Organizations and Society , vol.16 , Issue.4 , pp. 333-353
    • Power, M.K.1
  • 54
    • 0000017760 scopus 로고
    • Student learning and perceptions of academic environment
    • Ramsden P. Student learning and perceptions of academic environment. Higher Education 8 (1979) 411-427
    • (1979) Higher Education , vol.8 , pp. 411-427
    • Ramsden, P.1
  • 55
    • 84958313953 scopus 로고
    • Student learning research: Retrospect and prospect
    • Ramsden P. Student learning research: Retrospect and prospect. Higher Education Research and Development 4 1 (1985) 51-69
    • (1985) Higher Education Research and Development , vol.4 , Issue.1 , pp. 51-69
    • Ramsden, P.1
  • 56
    • 0001054970 scopus 로고
    • Improving teaching and learning in higher education: The case for a relational perspective
    • Ramsden P. Improving teaching and learning in higher education: The case for a relational perspective. Studies in Higher Education 12 (1987) 275-286
    • (1987) Studies in Higher Education , vol.12 , pp. 275-286
    • Ramsden, P.1
  • 58
    • 21844510681 scopus 로고
    • Cultural specificity of approaches to studying in higher education: A literature survey
    • Richardson J.T.E. Cultural specificity of approaches to studying in higher education: A literature survey. Higher Education 27 (1994) 449-468
    • (1994) Higher Education , vol.27 , pp. 449-468
    • Richardson, J.T.E.1
  • 59
    • 0005495688 scopus 로고
    • Gender differences in the experience of higher education: Quantitative and qualitative approaches
    • Richardson J.T.E., and King E. Gender differences in the experience of higher education: Quantitative and qualitative approaches. Educational Psychology 11 (1991) 363-382
    • (1991) Educational Psychology , vol.11 , pp. 363-382
    • Richardson, J.T.E.1    King, E.2
  • 60
    • 0348023223 scopus 로고    scopus 로고
    • Approaches to studying: Age, gender and academic performance
    • Sadler-Smith E. Approaches to studying: Age, gender and academic performance. Educational Studies 22 3 (1996) 367-379
    • (1996) Educational Studies , vol.22 , Issue.3 , pp. 367-379
    • Sadler-Smith, E.1
  • 61
    • 85066201711 scopus 로고    scopus 로고
    • Accounting students' learning conceptions, approaches to learning, and the influence of the learning-teaching context on approaches to learning
    • Sharma D. Accounting students' learning conceptions, approaches to learning, and the influence of the learning-teaching context on approaches to learning. Accounting Education: An International Journal 6 2 (1997) 125-146
    • (1997) Accounting Education: An International Journal , vol.6 , Issue.2 , pp. 125-146
    • Sharma, D.1
  • 64
    • 0003345367 scopus 로고    scopus 로고
    • ASSIST: A reconceptualisation of the approaches to studying inventory
    • Rust C. (Ed), The Oxford Centre for Staff and Learning Development, Oxford
    • Tait H., Entwistle N., and McCune V. ASSIST: A reconceptualisation of the approaches to studying inventory. In: Rust C. (Ed). Improving student learning: Improving students as learners (1998), The Oxford Centre for Staff and Learning Development, Oxford 262-271
    • (1998) Improving student learning: Improving students as learners , pp. 262-271
    • Tait, H.1    Entwistle, N.2    McCune, V.3
  • 65
    • 0010988223 scopus 로고
    • Effects of modes of assessment on students' preparation strategies
    • Gibbs G. (Ed), The Oxford Centre for Staff and Learning Development, Oxford
    • Tang C. Effects of modes of assessment on students' preparation strategies. In: Gibbs G. (Ed). Improving student learning: Theory and practice (1994), The Oxford Centre for Staff and Learning Development, Oxford 151-170
    • (1994) Improving student learning: Theory and practice , pp. 151-170
    • Tang, C.1
  • 67
    • 84986047402 scopus 로고    scopus 로고
    • A mind is a wonderful thing to waste: "Think like a commodity", become a CPA
    • Tinker T., and Koutsoumandi A. A mind is a wonderful thing to waste: "Think like a commodity", become a CPA. Accounting, Auditing, & Accountability Journal 10 3 (1997) 454-467
    • (1997) Accounting, Auditing, & Accountability Journal , vol.10 , Issue.3 , pp. 454-467
    • Tinker, T.1    Koutsoumandi, A.2
  • 68
    • 0000464489 scopus 로고
    • Improving the quality of student learning: The influence of learning context and student approaches to learning on learning outcomes
    • Trigwell K., and Prosser M. Improving the quality of student learning: The influence of learning context and student approaches to learning on learning outcomes. Higher Education 22 3 (1991) 251-266
    • (1991) Higher Education , vol.22 , Issue.3 , pp. 251-266
    • Trigwell, K.1    Prosser, M.2
  • 69
    • 84981982042 scopus 로고
    • Relating approaches to study and quality of learning outcomes at the course level
    • Trigwell K., and Prosser M. Relating approaches to study and quality of learning outcomes at the course level. British Journal of Educational Psychology 61 (1991) 265-275
    • (1991) British Journal of Educational Psychology , vol.61 , pp. 265-275
    • Trigwell, K.1    Prosser, M.2
  • 70
    • 0002580388 scopus 로고
    • Identifying the study process dimensions of Australian university students
    • Watkins D. Identifying the study process dimensions of Australian university students. Australian Journal of Education 26 (1982) 76-85
    • (1982) Australian Journal of Education , vol.26 , pp. 76-85
    • Watkins, D.1
  • 71
    • 0002376904 scopus 로고
    • The learning processes of Australian university students: Investigations of contextual and personological factors
    • Watkins D., and Hattie J. The learning processes of Australian university students: Investigations of contextual and personological factors. British Journal of Educational Psychology 15 (1981) 384-393
    • (1981) British Journal of Educational Psychology , vol.15 , pp. 384-393
    • Watkins, D.1    Hattie, J.2
  • 73
    • 0000956468 scopus 로고
    • The professionalization of everyone?
    • Wilensky H.L. The professionalization of everyone?. The American Journal of Sociology 70 2 (1964) 137-158
    • (1964) The American Journal of Sociology , vol.70 , Issue.2 , pp. 137-158
    • Wilensky, H.L.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.