Conceptions of Learning of Prospective Professional Accountants in Ireland: An Exploratory Study

Abstract

This exploratory interview based study examines the conceptions of learning of eight students who had recently completed the qualifying examinations of one of the professional accountancy bodies in Ireland. The paper presents and analyses the participants’ descriptions of what learning means to them and investigates the possibility of classifying the descriptions using categorisations of conceptions of learning established in prior research in the higher education setting. The findings reveal that both reproductive and constructive concep- tions are identified among the participants and the established categories of description capture the variation in the conceptions reported.