Barbara Flood

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

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.

An exploration of the learning approaches of prospective professional accountants in Ireland

Abstract In light of the ongoing accounting education change debate, it is surprising that few prior studies have explored student learning issues within professional accounting education. This paper investigates the learning approaches of students preparing for the qualifying examination of a professional accountancy body in Ireland. The findings reveal that strategic learning approaches dominated, as students engaged in learning activities which they considered were most likely to lead to examination success. Variations between the learning approaches based on gender are also considered and the approaches of students who were ultimately successful at the examination were compared to those who failed.

Defining the present and shaping the future: the changing nature of accounting education in Ireland

Abstract This paper uses an historical perspective to provide a comprehensive understanding of contemporary accounting education in Ireland. It describes the structure and nature of accounting education within the profession, higher education, and the second level school system. The relationships among these three sectors are analysed and the distinctive features of Irish accounting education are highlighted. Tracing the developments in accounting education across the sectors, economic activity is identified as the key driver of change. By examining the genealogical roots of accounting education, this research develops a contextualised understanding of the spectrum of contemporary accounting education in Ireland. It highlights current issues and challenges, offering a framework for further deliberations by policy makers and researchers. This paper also facilitates research comparing Irish accounting education to that experienced in other countries and to the education systems of other professions in Ireland.

Motivations, expectations and preparedness for higher education: a study of accounting students in Ireland, the UK, Spain and Greece

Abstract This paper compares the motives, expectations and preparedness of a sample of students commencing the study of accounting in higher education in four European countries. The findings reveal that whilst all students are motivated to progress to higher education for career-oriented reasons and to seek intellectual growth, considerable variation is observed between the students in the four settings with regard to motives, confidence and perceptions of preparedness for higher education. The implications of these findings, both in the context of the alignment objectives of the Bologna process and the ongoing accounting education change debate, are considered.

Approaches to Learning of European Business Students

Several reports on higher education have identified the need to improve the quality of student learning. Higher education research identifies the approach to learning as a significant factor affecting the quality of learning. If educators are to find ways of improving the educational experience of their students, they must understand how students learn and the effects of the learning environment on their learning approaches. This study examines the approaches to learning adopted by Irish and overseas students studying on the BA in European Business at Dublin City University (DCU) [1] .

A comparison of the learning approaches of accounting and science students at an Irish university

One of the major challenges facing accounting education is the creation of a learning environment that promotes high‐quality learning. Comparative research across disciplines offers educators the opportunity to gain a better understanding of the influence of contextual and personal variables on students’ learning approaches. Using the Approaches and Study Skills Inventory for Students (ASSIST), this study examines the learning approaches of 329 first‐year accounting students and 275 first‐year science students at an Irish university. The analysis reveals that the accounting students are more strategic than the science students, while the science students are more inclined to adopt a deep approach than the accounting students. There was no significant difference in the scores of the two groups on the surface scale. An examination of the variation in the learning environments of the accounting and science students identifies the teaching approach, the level of continuous assessment, students’ motivations for choosing their degree programme, and their prior learning experiences as possible factors contributing to the differences in the approaches to learning adopted by both groups. The article concludes by considering the implications of these findings for educators, and suggests avenues for further research.

Motives, expectations, preparedness and academic performance: a study of students of accounting at a spanish university

Understanding the motives, expectations and preparedness of students is important for accounting educators, as they seek to develop learning environments that promote high quality learning outcomes. This paper examines these factors with a sample of entry level students on a Business and Management degree at a Spanish university. The study also explores the influence of these antecedent variables on academic performance in the first accounting module. The data were collected using a Spanish version of the MEPU questionnaire, which was developed by Byrne and Flood (2005 and 2007). The analysis revealed that students are motivated by a combination of intrinsic and vocationally-oriented factors and feel well prepared for higher education. Interest in accounting, experience of the subject at school, academic self-confidence and university access scores were all significantly correlated with performance. Some interesting gender differences were identified and variation among regular and repeating students was also examined.

A Qualitative Exploration of Oral Communication Apprehension

Prior research has identified communication apprehension (CA), or fear of communicating, as a major factor which inhibits an individuals willingness to communicate and his/her capability to develop effective communication skills. While many prior studies have measured oral communication apprehension of students, there has been little qualitative exploration of the phenomenon. This study was conducted by interviewing first-year business and accounting students at a higher education institution in Ireland who were identified as encountering varying levels of oral communication apprehension. The experiences of the students in communicating in different contexts are analysed and the impact of factors, such as fear of peer evaluation, prior communication experiences, and preparation, are considered.

Burnout among accounting and finance academics in Ireland

Purpose – The purpose of this paper is to assess the levels of burnout experienced by accounting and finance academics in Ireland.Design/methodology/approach – Data for this cross‐sectional survey study were collected from 100 accounting and finance academics teaching in Irish third level institutions. Independent sample t‐tests, one way analysis of variance (ANOVA) and step‐wise multiple regression analysis were used to analyse the data.Findings – Results indicate that the majority of accounting and finance academics experience low or average burnout with regard to emotional exhaustion and depersonalisation but encounter a high degree of burnout with regard to personal accomplishment. While none of the background or workload variables captured in the study explain variation in the levels of burnout experienced, some aspects of job satisfaction are significant predictors of the three dimensions of burnout.Research limitations/implications – The cross‐sectional design of this study does not allow causal in...

Measuring the Academic Self-Efficacy of First-year Accounting Students

Abstract This study measured the levels of academic self-efficacy of first-year accounting students. It also investigated whether there were any gender differences and the extent to which efficacy levels explained variation in academic performance. Overall the analysis revealed that many students lacked the confidence to participate fully in the academic activities associated with their accounting modules. Specifically, they were reluctant to seek help, they lacked the confidence to study effectively or to engage in independent reading and note-taking, and 40% of them were unable to judge the standard required to do well in examinations. The findings demonstrated that being confident in ones ability to understand the course content, to attempt questions in advance of tutorials, and to meet deadlines were associated with achieving significantly better results in the accounting modules. Interestingly, very few gender differences were identified. The paper concludes by considering the implications of the findings for accounting educators.