2. Research Question
2.1. Definition of Success Given the above introduction, there is lack of research in the accounting education field that attempts to ascertain the definition of success among accounting students. There is a strong call for exploring students’ actual views towards their learning success in the Accounting Schools as ongoing controversy remains regarding the roles of Accounting Schools over general accounting education in Japan (Kawasaki, 2010; Shiba, 2010). To address this issue in the current study Research Question 1
(RQ1) was developed as follows. RQ1: How do students studying in Japanese Accounting Schools define their learning success?
2.2. Factors Affecting Students’ Success and Failure Factors affecting the success or failure among accounting students have received broad attention through a wide body of research in the accounting literature. (e.g. Koh and Koh, 1999; Guney, 2009; Byrne and Flood, 2008; Uyar and Gungormus, 2011; Gracia and Jenkins, 2003). Despite the frequency and number of studies, previous research has all been of the empirical and quantitative type with findings contradictory and inconclusive as to the factors influencing success. To address the pitfalls from this previous literature, this current study developed Research Question 2 (RQ2) and 3(RQ3) as follows:
RQ2: What factors do students consider as important in order to enable their success at the Accounting Schools?
RQ3: What factors do students consider may lead to potential failure at the Accounting Schools?