Impact of Entry Mode on Students' Approaches to Learning: A Study of Accounting Students

Abstract

This study examines the impact of prior learning experience on students' approaches to learning (SAL). It compares SAL of accounting students admitted to university in Australia on the basis of Institutes of Technical and Further Education (TAFE) qualifications (TAFE-to-university) and through direct entry mode (Year 12-to-university). The motivation for the study lies in the need to understand potential learning differences to inform learning interventions for optimal learning outcomes for all students—regardless of entry mode. The findings suggest that prior TAFE learning experience impacts SAL in university. However, the findings question the stereotypical view of the TAFE learning context as fostering surface approaches to learning, as higher scores on deep and achieving approaches were recorded by TAFE-to-university students. The level of adoption of a surface approach was found to be less among students undertaking predominantly third-year units regardless of entry mode. This study's findings have important implications for designing curricula and assessment for accounting units to cater for all students from different educational pathways, for university teachers to adopt an inclusive approach, and for higher education access policy.

Keywords:

• Entry pathway
• higher education
• students' approaches to learning (SAL)
• study process questionnaire (SPQ)
• Institutes of Technical and Further Education (TAFE)

Acknowledgements

This research was funded through the research grant scheme of the Accounting and Finance Association of Australia and New Zealand (AFAANZ), awarded in 2008.

The authors are grateful for the comments and suggestions received from participants at the 16th Annual Mid-Year Conference of the International Accounting Section of the American Accounting Association in Palm Springs in 2010, an Associate Editor and two anonymous referees of this journal on previous versions of this paper.

Notes

Australia has a binary system of education—the higher education sector and the VET sector. VET is generally known as further education/post-compulsory education in the UK and continuing education in the USA. TAFE institutes are a main player in the VET sector. In addition, VET education is provided by Registered Training Organisations (RTO). The Australian higher education sector consists of 39 universities and a small number of non-university higher education providers. Students from an institution in one sector could articulate into an institution in another sector. Parkinson (1986, p. 1) defines articulation as ‘the process of achieving access to education and of gaining status (credits) in one institution for study and experience gained in another’.

Year 12 is the final year of secondary school and a common entry point to tertiary education in Australia.

The two sectors are TAFE and higher education.

CAEs were later metamorphosed into universities to create a unitary higher education system in Australia (Meek, 1991).

A type of institution similar to former CAEs in Australia, which were granted university status in 1992.

The Cronbach's alpha coefficients for the surface, deep and achieving approaches were 0.685, 0.835 and 0.815, respectively. Alpha coefficients for the surface motive, surface strategy, deep motive, deep strategy, achieving motive and achieving strategy sub-scales were 0.481, 0.551, 0.755, 0.710, 0.698 and 0.789, respectively. The alpha values found in the present study are comparable to those reported in previous studies (e.g. Biggs, 1987b; Murray-Harvey, 1993). The low alpha coefficients for surface sub-scales are consistent with Biggs (1987b) and later studies using SPQ sub-scales that had reported alpha coefficients around the 0.5 mark (e.g. Donald and Jackling, 2007; Murray-Harvey, 1993).

Twenty-one students majoring in finance were included in this study as they undertook either a minor or electives in accounting. The questionnaire was administered only to students enrolled in selected accounting units and these students majoring in finance were present in those classrooms. However, students were asked to reflect on their accounting studies when responding to the questionnaire.

Students undertaking third-year units were included in the study for several reasons. First, TAFE-to-university students could undertake any combination of second-year and third-year units in the year of university commencement (the full-time load is four units per semester). Similarly, Year 12-to-university students can potentially undertake a majority of third-year units in the second semester of the second year depending on the units they select and the completion of relevant prerequisite units. Hence, a clear distinction cannot be made between second and third-year students. Second, while TAFE-to-university and Year 12-to-university students undertaking predominantly third-year units may share some prior learning experiences if they have been in the university for at least one semester, they still differ in relation to prior learning experiences associated with their entry mode. Third, we controlled for any potential confounding effects associated with being a student undertaking a majority of third-year units as against a majority of second-year units when conducting statistical analysis. This was done by including year of study as a covariate in the ANCOVA tests.

The summer semester in Australian universities runs from January to February. The first semester begins at the end of February upon the conclusion of the summer semester.

A total of 1150 questionnaires were distributed. However, the response rate for this study cannot be established accurately as the questionnaires were distributed among students in the lecture rooms for second and third-year accounting units and many students received the questionnaire more than once, due to being enrolled in more than one accounting unit per semester. However, they were asked to respond only once.

Year 12-to-university students may have studied accounting at secondary school while TAFE-to-university students may have studied or undertaken accounting as part of their TAFE course or while at secondary school.

The Kaiser–Meyer–Oklin value exceeded the recommended value of 0.6 (Kaiser, 1970; 1974).

Additional information

Notes on contributors

Subhash Abhayawansa

This paper was edited and accepted by Richard M.S. Wilson.

Irene Tempone

This paper was edited and accepted by Richard M.S. Wilson.

Soma Pillay

This paper was edited and accepted by Richard M.S. Wilson.