An exploratory investigation of the approaches to learning of accounting students studying toward a professionally accredited post-graduate programme at the University of Cape Town

Increased emphasis by professional bodies on fostering life-long learning has resulted in interest in student approaches to learning. The aim of this paper is to provide a preliminary investigation into the approaches to learning of accounting students in the context of a South African university by sampling students studying a professionally accredited post-graduate programme. A further aim is to investigate the potential differences in these approaches to learning between each of the four core subjects of this post-graduate programme, as well as differences between male and female students, and students achieving differing academic grades. The intention is to serve as a basis for further research within this context as well as provide insights for accounting educators into both student approaches to learning, and links to the learning environment. The Approaches to Study Skills Inventory for Students (ASSIST) was administered to a group of volunteer students all studying the Post-Graduate Diploma in Accounting (PGDA) at the University of Cape Town (UCT). The applicability of the ASSIST survey was tested via confirmatory factor analysis and thereafter the data was analysed to measure the general tendencies of students to favour either a Deep, Surface or Strategic approach to learning. The findings of this study indicate the ASSIST survey is applicable within the context administered although inconsistencies in student responses for one of the four subjects warrants further research. In analysing the data, UCT PGDA students were found to favour a Strategic approach to study, which could be partially attributed to intensive workloads as well as pressure to pass final examinations – passing these exams would grant them eligibility to sit the first of two professional examinations. Generally, no statistically significant differences between student approaches to learning for each of the four core subjects could be observed, nor between student approaches to learning for each gender. However, academically stronger students were found to have less fear of failure; a greater achieving tendency, as well as feeling more comfortable in managing their time. The use of the ASSIST survey in this context is acceptable and initial indications suggest that UCT PGDA students feel discouraged from using a surface approach to learning – a step toward fostering competence in life-long learning.

Grantor dc:publisher.institution

Department of Finance and Tax

Year dc:date.issued

2013

Author dc:creator

• Anthony, James

Advisor dc:contributor.advisor

• Wormald, Michael

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/11427/6588

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/6588