A study of accounting students' motives,expectations and preparedness for higher education

Framed by the accounting education change debate and growing national concern regarding student attrition, this paper examines the perceptions of first‐year students as they commence their study of accounting at an Irish university. It explores a range of factors which impact on students' learning: their motives for entering higher education, their rationale for selecting an accounting programme, their preparedness for further study and their expectations. The findings offer accounting educators the opportunity to have a greater sensitivity to, and a better understanding of, their students. This will enable better‐informed curriculum, teaching and assessment within the accounting discipline, aiding students' transition to higher education and leading to higher quality learning.