Abstract:
Learning approaches in accounting, distinguishing between deep,
surface and strategic approaches, have been widely researched.
This study provides a South African perspective by investigating the
learning approaches to the study of auditing of prospective chartered
accountants. Demographic impact variables, namely age, gender,
population group and language preference, are considered in the
study. The widely accepted research instrument, the Approaches
and Studies Skills Inventory for Students (ASSIST), was used in the
research. Statistical analysis of the data revealed a preference for the strategic
approach by candidates who passed the auditing question in Part
1 of the South African Institute of Chartered Accountants’ 2010
Qualifying Examination. Both gender groups and three of the four
South African population groups favoured such an approach. More
mature candidates tended to follow the deep learning approach. No
favoured approach was found in relation to the language in which
the question was attempted.
