Change in conception of learning : a missing ingredient to support deep learning

There is evidence a large proportion of accounting students experience low-level conception of learning when studying accounting at university (Lord and Robertson, 2006), which has a strong relationship to surface learning. This study examines how to support accounting students to experience high-level conception of learning. Phenomenography is used to study the experience of learning of students in a third year undergraduate accounting course. A key finding of this study is that it is possible to support a large proportion of students to experience high-level conception of learning; and such a change is needed to be undertaken for offerings to first year students.