This paper compares the motives, expectations and preparedness of a sample of students the study of accounting in higher education in four European countries. The reveal that whilst all students are motivated to progress to higher education for -oriented reasons and to seek intellectual growth, considerable variation is observed the students in the four settings with regard to motives, confidence and perceptions preparedness for higher education. The implications of these findings, both in the of the alignment objectives of the Bologna process and the ongoing accounting change debate, are considered.
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Byrne et al. (2012) studied this question.
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