{"id":"https://openalex.org/W2016112167","doi":"https://doi.org/10.1108/14502191011080854","title":"The approaches to learning of European accounting students","display_name":"The approaches to learning of European accounting students","publication_year":2010,"publication_date":"2010-09-21","ids":{"openalex":"https://openalex.org/W2016112167","doi":"https://doi.org/10.1108/14502191011080854","mag":"2016112167"},"language":"en","primary_location":{"id":"doi:10.1108/14502191011080854","doi":"https://doi.org/10.1108/14502191011080854","is_oa":false,"landing_page_url":"https://doi.org/10.1108/14502191011080854","pdf_url":null,"source":{"id":"https://openalex.org/S164338815","display_name":"EuroMed Journal of Business","issn_l":"1450-2194","issn":["1450-2194","1758-888X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","norway-1","poland-40","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"EuroMed Journal of Business","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://idus.us.es/handle//11441/78296","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043817293","display_name":"Jos\u00e9 Luis Arquero Monta\u00f1o","orcid":"https://orcid.org/0000-0002-7086-8812","observed_orcids":["https://orcid.org/0000-0002-7086-8812"]},"institutions":[{"id":"https://openalex.org/I79238269","display_name":"Universidad de Sevilla","ror":"https://ror.org/03yxnpp24","country_code":"ES","type":"education","lineage":["https://openalex.org/I79238269"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Jos\u00e9 Luis Arquero Monta\u00f1o","raw_affiliation_strings":["Universidad de Sevilla, Sevilla, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidad de Sevilla, Sevilla, Spain","institution_ids":["https://openalex.org/I79238269"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5004405328","display_name":"Jos\u00e9 Mar\u00eda Gonz\u00e1lez Gonz\u00e1lez","orcid":"https://orcid.org/0000-0002-9768-073X","observed_orcids":["https://orcid.org/0000-0002-9768-073X"]},"institutions":[{"id":"https://openalex.org/I79238269","display_name":"Universidad de Sevilla","ror":"https://ror.org/03yxnpp24","country_code":"ES","type":"education","lineage":["https://openalex.org/I79238269"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Jos\u00e9 Mar\u00eda Gonz\u00e1lez Gonz\u00e1lez","raw_affiliation_strings":["Universidad de Sevilla, Sevilla, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidad de Sevilla, Sevilla, Spain","institution_ids":["https://openalex.org/I79238269"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5026060395","display_name":"Trevor Hassall","orcid":"https://orcid.org/0000-0003-2480-4903","observed_orcids":["https://orcid.org/0000-0003-2480-4903"]},"institutions":[{"id":"https://openalex.org/I71422933","display_name":"Sheffield Hallam University","ror":"https://ror.org/019wt1929","country_code":"GB","type":"education","lineage":["https://openalex.org/I71422933"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Trevor Hassall","raw_affiliation_strings":["Sheffield Hallam University, Sheffield, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sheffield Hallam University, Sheffield, UK","institution_ids":["https://openalex.org/I71422933"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5016508250","display_name":"John Joyce","orcid":"https://orcid.org/0000-0003-2906-2806","observed_orcids":["https://orcid.org/0000-0003-2906-2806"]},"institutions":[{"id":"https://openalex.org/I71422933","display_name":"Sheffield Hallam University","ror":"https://ror.org/019wt1929","country_code":"GB","type":"education","lineage":["https://openalex.org/I71422933"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"John Joyce","raw_affiliation_strings":["Sheffield Hallam University, Sheffield, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sheffield Hallam University, Sheffield, UK","institution_ids":["https://openalex.org/I71422933"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5033232338","display_name":"Eleni Tourna Germanou","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I40479246","display_name":"Technological Educational Institute of Athens","ror":"https://ror.org/044m46d61","country_code":"GR","type":"education","lineage":["https://openalex.org/I40479246","https://openalex.org/I4210094138"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Eleni Germanou","raw_affiliation_strings":["TEI Athens, Athens, Greece"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"TEI Athens, Athens, Greece","institution_ids":["https://openalex.org/I40479246"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5088097233","display_name":"Sofia Asonitou","orcid":"https://orcid.org/0000-0002-5217-127X","observed_orcids":["https://orcid.org/0000-0002-5217-127X"]},"institutions":[{"id":"https://openalex.org/I40479246","display_name":"Technological Educational Institute of Athens","ror":"https://ror.org/044m46d61","country_code":"GR","type":"education","lineage":["https://openalex.org/I40479246","https://openalex.org/I4210094138"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Sophia Asonitou","raw_affiliation_strings":["TEI Athens, Athens, Greece"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"TEI Athens, Athens, Greece","institution_ids":["https://openalex.org/I40479246"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.4615,"has_fulltext":false,"cited_by_count":20,"citation_normalized_percentile":{"value":0.95471316,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"5","issue":"3","first_page":"345","last_page":"362"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.8359000086784363,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.8359000086784363,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11039","display_name":"Evaluation of Teaching Practices","score":0.12919999659061432,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11820","display_name":"Learning Styles and Cognitive Differences","score":0.01759999990463257,"subfield":{"id":"https://openalex.org/subfields/3204","display_name":"Developmental and Educational Psychology"},"field":{"id":"https://openalex.org/fields/32","display_name":"Psychology"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/learning-methods","display_name":"learning methods","score":0.9559999704360962},{"id":"https://openalex.org/keywords/accounting-students","display_name":"accounting students","score":0.7210000157356262},{"id":"https://openalex.org/keywords/surface-and-deep-learning","display_name":"deep and surface learning","score":0.8140000104904175},{"id":"https://openalex.org/keywords/learning-styles","display_name":"learning styles","score":0.7760000228881836},{"id":"https://openalex.org/keywords/teaching-context","display_name":"teaching context","score":0.6029999852180481},{"id":"https://openalex.org/keywords/cross-national-comparison","display_name":"cross-national comparison","score":0.7049999833106995},{"id":"https://openalex.org/keywords/gender-differences","display_name":"gender differences","score":0.8539999723434448},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.8489999771118164},{"id":"https://openalex.org/keywords/learning-outcomes","display_name":"learning outcomes","score":0.3840000033378601}],"concepts":[{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.7913191318511963},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.6459532976150513},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.517734944820404},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.5151726007461548},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.5009543895721436},{"id":"https://openalex.org/C2781285556","wikidata":"https://www.wikidata.org/wiki/Q1820370","display_name":"Learning styles","level":2,"score":0.4195480942726135},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4017290771007538},{"id":"https://openalex.org/C145420912","wikidata":"https://www.wikidata.org/wiki/Q853077","display_name":"Mathematics education","level":1,"score":0.3832293748855591},{"id":"https://openalex.org/C509550671","wikidata":"https://www.wikidata.org/wiki/Q126945","display_name":"Medical education","level":1,"score":0.32270729541778564},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.19687458872795105},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.16260701417922974},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.135471373796463},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.10049322247505188},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1108/14502191011080854","doi":"https://doi.org/10.1108/14502191011080854","is_oa":false,"landing_page_url":"https://doi.org/10.1108/14502191011080854","pdf_url":null,"source":{"id":"https://openalex.org/S164338815","display_name":"EuroMed Journal of Business","issn_l":"1450-2194","issn":["1450-2194","1758-888X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","norway-1","poland-40","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"EuroMed Journal of Business","raw_type":"journal-article"},{"id":"pmh:oai:dnet:idus________::877d57dcd89abcbd739175947609aed2","doi":null,"is_oa":true,"landing_page_url":"https://idus.us.es/handle//11441/78296","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:idus.us.es:11441/78296","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/11441/78296","pdf_url":null,"source":{"id":"https://openalex.org/S4306401665","display_name":"Deposito de Investigacion Universidad de Sevilla (University of Seville)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I79238269","host_organization_name":"Universidad de Sevilla","host_organization_lineage":["https://openalex.org/I79238269"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"journal article"},{"id":"pmh:oai:shura.shu.ac.uk:11681","doi":null,"is_oa":false,"landing_page_url":"http://shura.shu.ac.uk/11681/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401600","display_name":"SHURA (Sheffield Hallam University Research Archive) (Sheffield Hallam University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I71422933","host_organization_name":"Sheffield Hallam University","host_organization_lineage":["https://openalex.org/I71422933"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"}],"best_oa_location":{"id":"pmh:oai:dnet:idus________::877d57dcd89abcbd739175947609aed2","doi":null,"is_oa":true,"landing_page_url":"https://idus.us.es/handle//11441/78296","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.9901999831199646,"display_name":"Quality education","id":"https://metadata.un.org/sdg/4"}],"sustainable_development_goals_aurora":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":26,"referenced_works":["https://openalex.org/W37163277","https://openalex.org/W601909252","https://openalex.org/W1508056119","https://openalex.org/W1975912968","https://openalex.org/W1981544430","https://openalex.org/W1986527056","https://openalex.org/W1994886427","https://openalex.org/W2005296506","https://openalex.org/W2008137091","https://openalex.org/W2026539857","https://openalex.org/W2031181126","https://openalex.org/W2032139148","https://openalex.org/W2046823214","https://openalex.org/W2060360605","https://openalex.org/W2072325689","https://openalex.org/W2079994858","https://openalex.org/W2082915104","https://openalex.org/W2087798011","https://openalex.org/W2089890034","https://openalex.org/W2092885828","https://openalex.org/W2093062486","https://openalex.org/W2134652709","https://openalex.org/W2136119416","https://openalex.org/W2160472006","https://openalex.org/W3004819684","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W2134971308","https://openalex.org/W3189600797","https://openalex.org/W1964932208","https://openalex.org/W1981727138","https://openalex.org/W2048707771","https://openalex.org/W2066274984","https://openalex.org/W3047036744","https://openalex.org/W2100180215","https://openalex.org/W1486160957","https://openalex.org/W1980690013"],"abstract_inverted_index":{"Purpose":[0],"The":[1,36,82],"purpose":[2],"of":[3,11,20,30,55,60,75,105,123,139],"this":[4],"article":[5],"is":[6,46,108,121],"to":[7,18,73],"identify":[8],"the":[9,16,28,52,71,76,79,102,109,133,137,140],"impact":[10],"differing":[12,147],"teaching":[13],"contexts":[14],"on":[15],"approaches":[17,72],"learning":[19,53,74,141],"accounting":[21,125],"undergraduates":[22],"in":[23,58,70,78,86,101,127],"different":[24,128],"European":[25],"countries":[26,80,129],"by":[27],"use":[29],"a":[31,47,118],"study":[32,116],"process":[33,104,111],"questionnaire.":[34],"Design/methodology/approach":[35],"questionnaire":[37,49],"used":[38],"was":[39],"Biggs\u2019":[40],"R\u2010SPQ\u20102F":[41],"(Biggs":[42],"et":[43],"al.).":[44],"This":[45,115],"20\u2010item":[48],"that":[50,112,120],"identifies":[51,117],"styles":[54],"individual":[56],"students":[57,77,126],"terms":[59],"deep":[61],"and":[62,90,130],"surface":[63],"approaches.":[64],"Findings":[65],"Significant":[66],"differences":[67,83,93],"were":[68,84,94],"found":[69],"concerned.":[81],"rooted":[85],"two":[87],"subcomponents:":[88],"motive":[89],"strategy.":[91],"Gender":[92],"also":[95],"identified.":[96],"Originality/value":[97],"A":[98],"major":[99],"factor":[100],"development":[103],"future":[106],"accountants":[107],"education":[110],"they":[113],"undertake.":[114],"methodology":[119],"capable":[122],"comparing":[124],"potentially":[131],"identifying":[132],"underlying":[134],"reasons":[135],"why":[136],"quality":[138],"outcomes":[142],"achieved":[143],"may":[144],"differ":[145],"under":[146],"educational":[148],"systems.":[149]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":3},{"year":2012,"cited_by_count":4}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
