The focus of this paper is an investigation into the approaches to studying of Portuguese students of introductory accounting using the short version of the ASSIST instrument. In doing so, it also examined the impact upon the strategy adopted of the discipline area of students and gender. The results validate the use of the inventory with students of accounting in Portuguese higher education and add weight to the use of translated versions of this instrument elsewhere. The findings indicate that Portuguese students of introductory accounting favour a strategic approach over either a deep or a surface approach and suggest that both the individual student's discipline area and gender have an impact upon the adopted approaches to studying.

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O presente estudo teve como objetivo caracterizar as crenças e as práticas de um grupo de 369 estudantes do Ensino Superior português, 282 do sexo feminino e 84 do sexo masculino, com uma média de idades de 21.49, relativamente ao bullying homofóbico. A partir do preenchimento de uma ficha sociodemográfica e de três Inventários, concluiu-se que os homens praticam e sofrem mais bullying homofóbico do que as mulheres. Os/As estudantes portugueses/as que praticam comportamentos violentos contra pessoas lésbicas e gays (LG) apresentam crenças mais conservadoras sobre a orientação sexual LG e sobre o género do que os/as que não praticam. As pessoas que revelam crenças sobre a orientação sexual LG mais conservadoras são também aquelas que revelam crenças de género mais conservadoras (r=0.423, p<0.001). Os homens revelam crenças sobre a orientação sexual LG mais conservadoras (t(102.046)=-4.908,p<.001), sendo também os que praticam mais violência contra pessoas LG.

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Abstract:The current study reports on the results of research into introductory accounting students' conceptions of accounting and expectations of learning the subject of accounting within Portuguese higher education. The results validate the use of the ELAcc inventory in Portuguese higher education and are in line with the literature that argues that subject area has an influence on aspects of learning. In particular, they point out the differences between specialist and non-specialist students' conceptions of accounting and their expectations of learning accounting. This circumstance highlights the need to consider the different programmes in which introductory accounting is taught.