In Portugal, the massive expansion and diversification of higher education has led to a large and diverse student population. This has impacted on the complexity of the higher education learning environment and has implications for the teaching and learning activities. Thus, the current study examines Portuguese introductory accounting students' motives, expectations and preparedness for higher education. In general, Portuguese students of introductory accounting seem to value a mix of motives relating to intellectual growth, career focus and self-development aspects. The results also suggest that accounting students seem to value the study of accounting more than non-accounting students, yet, they appear to be less prepared to work independently than the rest of the students. In addition, the female students seem to feel more prepared to face higher education requirements and responsibilities than the male students.