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…

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,…