Validation of the approaches and study skills inventory for students (assist) using accounting students in the USA and Ireland: a research note

Abstract

This paper examines the validity of the Approaches and Study Skills Inventory for Students (ASSIST) for use with accounting students in the United States (USA) and Ireland. Using factor analysis, the three expected learning approaches – deep, strategic and surface apathetic – were clearly identified. Furthermore, comparable factor patterns were revealed for both cohorts of students. These findings offer US and Irish accounting educators the opportunity to develop a better understanding of the learning of their students and the potential to undertake comparative research.

Keywords:

• approaches to learning, ASSIST, US and Irish accounting students

Notes

Some examples of these statements are: ‘Some of the ideas I come across on the course I find really gripping’ (Deep – interest in ideas) ‘I organise my study time carefully to make the best use of it’ (Strategic – time management) ‘I tend to read very little beyond what is actually required to pass’ (Surface apathetic – syllabus-boundness).

An item attrition analysis was conducted on the only subscale yielding an alpha < 0.5 (‘use of evidence’ with the US sample), but the removal of any of the items led to lower alpha values.

In addition, an item level factor analysis was conducted. The outcome shows little variation from the analysis conducted on the subscales and a three factor pattern is supported.