Abstract:
study assessed the effects of accounting students‘ approaches to learning
on their initial professional development in the University of Cape Coast. The
explanatory research design and the descriptive-inferential survey design were
employed in the study. The stratified sampling and the systematic sampling
techniques were also employed in the study. The ASSIST Scale was used to
elicit responses on the students‘ approaches to learning and the IPD scale,
birthed out of the IESs manual, was also used to measure the students‘ initial
professional development. Out of 210 accounting students, 207 responded to
the questionnaires. Mean, standard deviation, Friedman‘s test and the
structural equation modelling were used to analyse the data from the
accounting students. Findings indicated that they are more strategic in their
learning. Also, findings indicated that strategic and deep approaches to
learning had a significant positive effect on technical competence, professional
skills, and professional values, ethics and attitudes development of accounting
students, with the deep approach being the highest contributor to the three
competencies development. However, the study also revealed that there is a
significant negative effect of surface approach to learning on technical
competence and professional skills development; and a non-significant
negative effect on professional values, ethics and attitudes. Thus, the deep and
the strategic approaches to learning increase the initial professional
development of accounting students. Accounting educators are entreated to
create a learning environment that would stimulate the use of the deep
approach to learning so as to enhance the initial competencies development of
accounting students.
