The questionnaire used in this study was self-developed by the authors with some assistance from prior literature. The survey instrument was designed to investigate how students define their learning success. Students were expected to write a qualitative response in the space provided on the questionnaire. Student responses to this section were initially entered into a spreadsheet software package for analysis. Then each author and research assistant independently read transcripts from the spreadsheet and developed codes. The codes were recoded to identify concepts associated with the definition of success by the respondents. The codes derived from this process were also labelled either as an intrinsic goal or an extrinsic goal in accordance with the Self-Determination Theory (SDT) (Vansteenkiste, 2004). Secondly, subjects were asked to complete two further question items. These were “List five factors that you think are most important in contributing to students’ success in the Accounting School” and “List five factors that you think are most likely to lead to students’ failure in the Accounting School”.