Motivations, expectations and preparedness for higher education: A study of accounting students in Ireland, the UK, Spain and Greece

► The study explores motives, expectations and preparedness for higher education in four countries. ► The Bologna process and the accounting education change debate provide the background to the study. ► The key motives found are career-oriented factors and a desire for intellectual growth. ► Variation in confidence and preparedness for higher education were found. This paper compares the motives, expectations and preparedness of a sample of students commencing the study of accounting in higher education in four European countries. The findings reveal that whilst all students are motivated to progress to higher education for career-oriented reasons and to seek intellectual growth, considerable variation is observed between the students in the four settings with regard to motives, confidence and perceptions of preparedness for higher education. The implications of these findings, both in the context of the alignment objectives of the Bologna process and the ongoing accounting education change debate, are considered.