An exploration of the study engagement of trainee accountants in Ireland

While the concept of study engagement has been the focus of much research in the higher education literature, it has received little attention in professional education research. To address this gap, this research investigates the study engagement of trainee accountants preparing for the qualifying exams of a professional accountancy body (PAB). The study applies the Job Demands-Resources (JD-R) theory and explores, firstly, the mediating role of behavioural, cognitive and affective study engagement in the relationship between study resources (e.g. effective teaching practices), personal resources (academic self-efficacy), demands (work exhaustion) and the outcome variable of exam performance. Secondly, the moderating role of study resources in the relationship between personal resources, demands and study engagement is explored. The study adopted a mixed methods research design, with a dominant quantitative approach. Firstly, structural equation modelling was used to test the study hypotheses, based on a sample of 1,201 respondents. Secondly, interviews were undertaken to provide supplementary insights to the quantitative findings. The results reveal that study engagement is a mediating variable in the motivational process between resources, demands and exam performance. Furthermore, some support was found for the propositions that: 1) resources (personal and study) positively influence the motivational process leading to study engagement and exam performance, and 2) demands negatively influence this process. Additionally, there was limited evidence regarding the moderating role of study resources in the relationship between personal resources, demands and study engagement. From a theoretical perspective, the use of JD-R theory to explore resources and demands from different domains (work and study) is a notable contribution of this research. From a conceptual perspective, the use of a multidimensional definition of engagement is novel and significant. The practical implications of the findings for professional accounting education are also considered in the thesis and directions for future research are outlined