Framed by the accounting education change debate and growing national concern regarding student attrition, this paper examines the perceptions of first-year students as they commence their study of accounting at an Irish university. It explores a range of factors which impact on students' learning: their motives for entering higher education, their rationale for selecting an accounting programme, their preparedness for further study and their expectations. The findings offer accounting educators the opportunity to have a greater sensitivity to, and a better understanding of, their students. This will enable better-informed curriculum, teaching and assessment within the accounting discipline, aiding students' transition to higher education and leading to higher quality learning.