The Experience of Relevance Structure in an Accounting Course

Abstract

The relevance structure of an accounting course is the experience by a student of the aim or direction of participating in a course. It is what they experience as being potentially in it for them of completing the various learning tasks in a course. It is one of the driving forces of learning and can influence the experience by students of deep learning. There appears to be limited previous research into the experience of relevance structure by accounting students. This study identified categories of variation of relevance structure for accounting students and then examined how to support students to experience high-level relevance structure. Phenomenography is used to study the experience of relevance structure by students in a third year undergraduate accounting course.

This study identified four categories of variation of relevance structure experienced by accounting students; and there was evidence students can be supported to experience high-level relevance structure through the interventions of Instruction and Assessment. It is an implication of the findings in this study that attention needs to be given at the beginning of a course (particularly in first year courses) to support students to experience high-level relevance structure.

Keywords: Accounting education, relevance structure, approach to learning, higher education

JEL Classification: I20, M41