Özet:

The purpose of this study is to determine the learning approach level of students who have undergraduate accounting education and it is aimed to determine whether there is a relationship between some variables (gender, age, class, type of education, type of high school graduated, attendance to classes, frequency of repeating lessons, achievement status) and learning approaches. For this purpose, a questionnaire was applied to the students who had taken at least one of the accounting courses in Bayburt University Faculty of Economics and Administrative Sciences. Questionnaire data were tested with Independent T-Test and One-way ANOVA. As a result of the research, neither a deep learning nor a surface learning approach has been found to be dominant. However, it can be said that students are more prone to surface learning in accounting education. Finally, it has been determined that students who are repeatedly taught and who have a high grade average are more likely to have a deep learning approach, while students who are in the age range of twenty-one and over, fourth grade, graduates of religious high schools and never repeating lessons have tendency to surface learning approach.