Insights into learning profiles and learning outcomes within introductory accounting

Abstract

This paper reports an empirical study aiming to explore aspects of learning and studying introductory accounting in Portuguese higher education. It specifically provides insight into patterns of learning and learning outcomes. To do so, it draws on qualitative data collected from students’ answers to a semi-structured interview about their learning experiences, particularly within introductory accounting. In addition, it examines students’ learning outcomes related to several accounting concepts. The findings suggest a pattern of poor learning outcomes and surface or dissonant learning profiles. This exploratory qualitative study highlights fruitful areas for future qualitative and quantitative research on various aspects of learning and teaching introductory accounting.