Exploring Accounting Students' Reflective Learning Experiences Through the Lens of Transformative Learning Theory

The advanced accounting courses require students to move towards the use of professional judgment as the course often present significant cognitive challenges. These challenges create uncertainty about students’ existing beliefs, requiring them to engage in reflective action and reshape their perspective. However, limited research has been conducted to investigate students’ learning experiences and how they transform throughout the learning process. Thus, this study aims to explore accounting students’ reflective learning experiences through written reflections using the Transformative Learning Theory as the underpinning theory. Students written reflections were analysed using the Reflexive Thematic Analysis from which five themes of students’ reflective learning experiences were identified. The themes are (1) Shift from Memorisation to Professional Judgement and Critical Thinking; (2) Emotional Journey of Learning; (3) Perceived Academic Difficulty and Challenging; (4) Strategic Coping Methods and Modern Learning; (5) Perseverance and Resilience. The findings suggest that difficult topics in advanced accounting course serve as disorienting dilemmas that drive students to re-examine their prior assumptions, utilise more effective learning strategies, and change their perspectives of accounting as a course requiring professional judgment and analytical reasoning. Students’ reflective learning experiences is aligned with the stages of Mezirow’s Transformative Learning Theory. This study significantly contributes to the accounting education literature by providing evidence of student learning transformation and highlight the meaningful pedagogical insight into how reflective practice fosters critical thinking and professional competence.

Transformative Learning Theory, reflection, accounting education, qualitative study, Reflexive Thematic Analysis

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