Examining motivational and contextual factors leading to a diminished deep approach in accounting learning

This research delves into the determinants of a decrease in students’ deep approach to learning within the context of accounting education. Specifically, the study investigates the influence of motivational factors (achievement goals and expectations of learning accounting) and the teaching-learning environment-related aspects (perceived course workload and perceived teaching quality) in explaining the decrease in deep learning. The study draws upon data from 122 students enrolled in an introductory accounting course. The latent profile analysis is employed to identify distinct students’ approaches to learning profiles at the outset and upon completion of the course. The findings based on a logistic regression substantiate that a decrease in the deep learning approach is more likely to occur when (i) the mastery goal orientation decreases, (ii) the performance goal orientation increases, (iii) students perceive the quality of teaching as suboptimal, and (iv) negative expectations of learning accounting increase. This study contributes to the limited body of literature on changes in students’ approaches to learning in higher education by providing this valuable empirical evidence. Consequently, the study offers educators a deeper understanding of how to enhance students’ learning experience in introductory accounting courses to foster deep learning.