Approaches to learning and initial professional development of accounting students in Ghana

Abstract

study assessed the effects of accounting students‘ approaches to learning on their initial professional development in the University of Cape Coast. The explanatory research design and the descriptive-inferential survey design were employed in the study. The stratified sampling and the systematic sampling techniques were also employed in the study. The ASSIST Scale was used to elicit responses on the students‘ approaches to learning and the IPD scale, birthed out of the IESs manual, was also used to measure the students‘ initial professional development. Out of 210 accounting students, 207 responded to the questionnaires. Mean, standard deviation, Friedman‘s test and the structural equation modelling were used to analyse the data from the accounting students. Findings indicated that they are more strategic in their learning. Also, findings indicated that strategic and deep approaches to learning had a significant positive effect on technical competence, professional skills, and professional values, ethics and attitudes development of accounting students, with the deep approach being the highest contributor to the three competencies development. However, the study also revealed that there is a significant negative effect of surface approach to learning on technical competence and professional skills development; and a non-significant negative effect on professional values, ethics and attitudes. Thus, the deep and the strategic approaches to learning increase the initial professional development of accounting students. Accounting educators are entreated to create a learning environment that would stimulate the use of the deep approach to learning so as to enhance the initial competencies development of accounting students.