Conceptions of learning in accounting

Abstract

The purpose of this study is to explore the conceptions of learning exhibited by accounting students in higher education context. The research approach is qualitative and the research method used is phenomenography. The data of the study is collected from 10 diaries and 14 interviews. The analysis uses a theoretical framework designed by Entwistle (2007) for classifying the conceptions of learning. The result reveal that there were two elements present at the same time: learning in the absolute sense, i.e., the experience of learning, and learning in the relative sense, which could be called the professional of expertixe level.