Several reports on accounting education have identified the development of students' learning to learn as the primary objective of accounting education. Higher education research identifies the approach to learning as a significant factor in the overall student learning experience. If accounting educators are to find ways to improve the educational experience of their students, they must understand how students learn and the effects of the learning context on learning approaches. This study examines the approaches to learning adopted by first year students enrolled on the B.A. in Accounting and Finance and the BBS at Dublin City University and assesses the impact of a number of contextual variables on these learning approaches.