Research by Choo and Tan (1990; 1995) suggests that accounting students, who engage in deep-elaborative learning, have a better understanding of the course materials. The purposes of this paper are: (1) to describe a deep-elaborative instructional approach (hereafter DEIA) that promotes deep-elaborative learning of introductory management accounting for business students, and (2) to report the relationship between the DEIA and the students' learning and recommendation of the DEIA in introductory management accounting. (Contains 8 footnotes, 1 table, and 3 figures.)