Özet:

This study aims to determine the tendency levels to learning approaches of students taking at least one of the accounting courses at the bachelor’s level and to reveal whether there is a relationship between certain variables (gender, age, class, form of education, type of high school graduated, continuation of courses, frequency of repetition of courses and success) and learning approaches.  In accordance with this objective, the survey was applied to students who received at least one of the accounting courses at the Bayburt University School of Economics and Administrative Sciences. The data related to the application has been tested with the independent T-Test and one-way variance analysis (ANOVA). The research has found a serious difference not enough to qualify as dominant in terms of deep learning or surface learning approach. However, it can be said that, even in part, students tend to learn superficially in accounting education.  Finally, in the age range of twenty-one and over, the fourth class, the imam hatip high school graduates and the students who never repeat the subjects dealt with in the class were found to be more likely to learn in depth, the students who repeat the subjects dealt with in the class regularly outside the class hours and the students with a high score average were more likely to learn in depth.

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