An Exploration of Accountants' Perceptions of Their Learning in Practice

Abstract

This study arose from an awareness of a need for greater understanding about learning by professional accountants in practice, as a complement to the existing body of knowledge on the provision of education for accountants in practice. The exploration consisted of three stages of enquiry, producing both quantitative and qualitative data from questions asked of six selected, professional, practising accountants. The first stage asked the accountants to describe events, associated with learning, which they considered important to them in their daily practice; the second stage of questions asked the participants to reflect upon these events in the light of their experience; the third stage, in conjunction with the researcher, considered the totality of perceptions of their learning in practice so revealed.