Good learning experiences in accounting

Abstract

This study explores teaching in accounting. The study takes a qualitative research approach and uses phenomenography as a research method. The data is collected from diaries, interviews and observation material. The analysis is focused on the search for good learning experiences. The study aims at giving insights for accounting educators and administrators designing and realizing higher level studies. The results reveal that the teacher is an important mediator in learning accounting. The key qualities of the teacher are the teaching style, responsibility and feedback. The student’s conception of learning has an influence on the position of the student and the teacher in the learning process. It is also notable that there is a clear difference between absolute learning experiences versus learning experiences in relation to some external reference point like expertise level. It is important for the teacher to be able to support those higher order thinking skills and those learning approaches that are suited for quality learning.