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1. Introduction
Among the challenges presented by The Bologna Process is to change to a learning model that is more focused on actively involving students in their learning (González et al., 2012). It is hoped that such an approach will encourage students to become committed to life-long learning. As a consequence of this and previous pressures for change in accounting education by relevant stakeholders (see Hassall et al., 2010 for a review) accounting teachers are adopting “imported” innovations that have proved to be successful in other knowledge areas or in other contexts. For example Johnstone and Biggs (1998) and Milne and McConnell (2001) suggest adopting problem-based learning (PBL) following its successful use in health sciences. Subotnik (1987) reflected upon what could be learnt from legal education. Similarly, McPhail (2001) reflected on what was being done in law, engineering and medicine to teach ethics in accounting.
However the individual characteristics of students can have a strong influence on the success of the adopted innovations in terms of their transferability and sustainability (Arquero et al., 2012). Kyndt et al. (2011a) noted that the efforts made to induce meaningful learning by means of student-centred learning environments, such as PBL and student-activating teaching methods produced mixed results. Although several studies confirm that such environments have a positive influence on learning quality, surprisingly, other studies have observed the opposite effects and in many cases results have shown increases in surface approaches (evidence can be found in Gijbels et al., 2005; Nijhuis et al., 2005; Segers et al., 2006; Struyven et al., 2006). Hytti et al. (2011) highlighted how students’ motivation could affect the outcomes and satisfaction scores of a given programme. Internally motivated students needed a more flexible context whereas externally motivated students were more satisfied and showed more positive outcomes with a more rigid and controlled learning context.
In order to attain meaningful learning, an active involvement of students in their own learning process and a positive predisposition to learn is needed (Ausubel, 2000). The level of involvement will be influenced by the motivations of the students and the ways in which they are willing to manage learning tasks (approaches to learning).
Kyndt et al. (2011b) highlighted the rationale for...