Independent Research and a Deep Approach to Learning of Accounting Concepts: Students’ View

Abstract

This article examines students’ views on the role of independent research on students’ Deep Approach to learning of accounting concepts. The article thus draws from a questionnaire administered to final year Bachelor of Accounting Science (Chartered Accountant stream) and Bachelor of Commerce Accounting (Commerce stream) students at the University of Limpopo, South Africa. Outcomes produced from the Chi-square analysis on students’ responses demonstrates that, from their point of view, independent research on accounting concepts does support the deep learning of accounting concepts. Moreover, a positive association involving independent learning and improved understanding of accounting concepts was also successfully realised. In addition, most of the students indicated that teaching staff should encourage them to engage independent research which stimulates them to deeply comprehend taught subject matter extensively. Nonetheless, more research is important to examine if actual students’ understanding of accounting concepts was improved through employing independent research as the learning method. As well, it is essential to investigate the long-run professional advancement implication about how independent study supports Deep Approach to learning. It is also vital to support the view that studying accounting is not just an issue of rote learning specific collections of standards. Thus, present educational practices in accounting education must create environments that promote independent research that enhances students to adopt Deep Approaches to learning more than Surface Approaches. The students’ perspectives indicated the significance of engaging independent research in their learning process, which is important towards developing Deep Approaches to learning.

DOI: 10.5901/mjss.2014.v5n6p75