The Experience of Deep Learning by Accounting Students

Abstract

This study examines how to support accounting students to experience deep learning. A sample of 81 students in a third-year undergraduate accounting course was studied employing a phenomenographic research approach, using ten assessed learning tasks for each student (as well as a focus group and student surveys) to measure their experience of how they learn. A key finding is that it is possible to support a large proportion of students to experience deep learning through use of individualised, authentic assessed learning tasks with regular formative and summative feedback as part of an integrated set of interventions. An implication of this study is the need to support accounting students to experience deep learning in first-year courses to enable them to develop personal capabilities in their later university studies.

Key Words:

• Accounting education
• approach to learning
• higher education
• financial statement analysis
• deep learning

Acknowledgements

We would like to acknowledge the valuable input and contribution of Professor Tom Angelo, Queens University of Charlotte, North Carolina.