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Article
Publication date: 21 September 2010

José Luis Arquero Montaño, José María González González, Trevor Hassall, John Joyce, Eleni Germanou and Sophia Asonitou

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…

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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.

Details

EuroMed Journal of Business, vol. 5 no. 3
Type: Research Article
ISSN: 1450-2194

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Article
Publication date: 17 July 2009

Eleni Germanou, Trevor Hassall and Yanni Tournas

This purpose of this paper is to introduce a new theoretical framework in order to examine similarities and differences between accounting major Malaysian and English students. It…

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Abstract

Purpose

This purpose of this paper is to introduce a new theoretical framework in order to examine similarities and differences between accounting major Malaysian and English students. It concerns attributes and outcomes associated with the accounting profession, and the relationship between students' perceptions and intentions to pursue an accounting career.

Design/methodology/approach

A survey research approach has been adopted to investigate students' perceptions regarding the accounting profession. The data for this study are collected via questionnaires completed by Malaysian exchange students visiting a university in England and students of a major university in England. The results of the questionnaire are then quantitatively analyzed.

Findings

The results indicate that both groups hold positive perceptions of the accounting profession and there is a significant correlation between students' perceptions and their intention to pursue a career in the profession. The study also identifies that Malaysian and English students hold differing perceptions concerning the accounting profession's attributes and outcomes.

Originality/value

This is one of the first accounting education papers using the work value theory to investigate perceptions regarding the accounting profession by Malaysian students of Chinese ethnicity and compare these perceptions with the perceptions of students of a major university in England of English ethnicity.

Details

Asian Review of Accounting, vol. 17 no. 2
Type: Research Article
ISSN: 1321-7348

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