In accounting education, most Student Approaches to Learning (SAL) research has investigated the relationship between students' performance and their approaches to learning. Relatively limited research has been conducted on how assessment practices influence the quality of students' learning from the students' perspective. This paper seeks to address this gap in the accounting education literature. The research is centred on a large Australian undergraduate accounting degree delivered in Australia, Singapore and Hong Kong. Focus group interviews were conducted with students across the three locations. The research results reveal that: (1) it is the English competency of students that has the most important impact on students' completion of set assessment tasks and thus their approach to learning; (2) it is the way in which assessment is designed and written and the way lecturers convey their expectations about how assessment will be undertaken that is crucial to how students from various countries perform in that assessment; and (3) students' approaches to assessment and their preferred assessment tasks are not homogeneously based on cultural background.
[Copyright of Accounting Education is the property of Routledge. Full article may be available at the publisher's website:
http://dx.doi.org/10.1080/09639280902836939]

Outcome-based education is a pedagogical process which focuses on the achievement of certain specified results. Outcome-based teaching and learning (OBTL), therefore, is concerned with curriculum design and ensuring that the contents, delivery, activities, and assessments are all aligned to help facilitate students to attain specific intended learning outcomes. This study explores whether and how outcome-based teaching impacts on the learning approaches of one cohort of undergraduate business students at a university in Hong Kong, China to undergo outcome-based teaching, newly introduced as part of a university-wide policy to adopt OBTL. The learning approaches of these business students were measured using John Biggs's (1987) Study Process Questionnaire (SPQ) to determine whether these students tended to favor surface learning approaches, deep learning approaches, or achieving learning approaches upon initial entry into the university. Changes in learning approaches were tracked, after a semester's exposure to OBTL, through survey and focus group interview methods. Findings indicated a significant amount of transference between learning approaches deployed by these students, demonstrating a high level of adaptability.
[Copyright of Journal of Teaching in International Business is the property of Routledge . Full article may be available at the publisher's website: http://dx.doi.org/10.1080/08975930902827825]