Variation in student learning in accounting

Why do students learn different things when appearing to have the same classroom experience? This problem is a growing one, given that the 'massification' of higher education has created more varied cohorts of students. Students all encounter what appears to be the same teaching experience and yet have vastly different learning experiences. In the accounting discipline in particular, accounting is taught to graduates and undergraduates preparing for managerial roles in a variety of areas. Teachers of accounting in higher education do not teach only potential accountants, but students from a wide range of disciplines. The question of why the same apparent experience leads to different learning outcomes is central to this study. The question is posed: 'how do a range of accounting students from different backgrounds and with different experiences tackle an accounting assignment which involves the analysis and interpretation of financial statements?' Students were interviewed about: what they believed the task of the accounting assignment of this study to be; how they identified the task requirements; and the strategies employed to complete the task. They also completed a questionnaire about the way they studied. Transcripts were analysed using phenomenographic methodology, with an outcome space, plotting intentions and strategies derived for each aspect of the assignment. Both questionnaire results and student responses within categories of description were analysed for statistical significance. Categories of description were derived for three aspects of the assignment. They were: approach to/experience of: group work; theory to practice; and understanding financial statements. These were matched respectively with John Biggs 3P model of student learning which comprises presage, process and product. A division between higher and lower order categories was made based on Ference Marton and Roger Saljo's deep and surface learning approaches. In two of the aspects of the assignment a focus on the text of the assignment and its specific requirements exemplified a surface approach; a focus beyond the assignment and its requirements into the wider economic environment in the search for meaning exemplified a higher order approach. In approach to/experience of group work a focus on using the group for expedience exemplified a lower order approach, and a focus on the synergistic benefits of group work exemplified a higher order approach. The majority of student responses were at the lower order level, although one cohort made up of local post-graduate students, was predominantly at the higher order levels in all three approaches/experiences. The matching of aspects of the assignment with the 3Ps provided some insights into the areas in which academics could exert some influence to assist students to achieve qualitatively better outcomes.