Understanding the shift: exploring motivational and contextual factors affecting the adoption of learning approach

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A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä
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Date

2025-04-01

Department

Department of Accounting and Business Law

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Mcode

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Language

en

Pages

37

Series

Accounting Education

Abstract

This research delves into exploring shifts in students? learning approach profiles within the context of accounting education. Specifically, this study investigates the influence of motivational factors (achievement goals and expectations of learning accounting) and teaching-learning environment-related aspects (course workload and teaching quality) in explaining changes in deep ? and surface-dominated learning profiles. This study draws upon data from 122 students enrolled in an introductory accounting course. Latent profile analysis is employed to identify distinct profiles of students? approaches to learning at course outset and upon completion. Findings based on logistic regression substantiate that students are likely to adopt a surface-dominated learning profile instead of a deep-dominated learning profile in three scenarios. These are (i) decrease in mastery goal orientation, (ii) increase in performance goal orientation, and (iii) students? view of teaching quality as suboptimal. This study offers introductory accounting course educators a profound understanding of enhancing students? learning experience to foster deep learning.

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Keywords

deep learning, surface learning, latent profile analysis, teaching quality, workload, Students’ approaches to learning (SAL), achievement goals, expectations of learning accounting

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DOI

10.1080/09639284.2025.2483835

Citation

Huikku, J, Ojala, H & Mättö, M 2025, 'Understanding the shift: exploring motivational and contextual factors affecting the adoption of learning approach', Accounting Education. https://doi.org/10.1080/09639284.2025.2483835

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https://urn.fi/URN:NBN:fi:aalto-202508045687

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