The aim of the study is to investigate students’ qualitatively different ways of understanding the learning object in two different teaching conditions, the first is the traditional academic lecture model (including a large group of students; in this case about 110 students) and the second is the Learning Study Model adapted to teaching conditions in Swedish Higher Education. The theoretical, and the conceptual frame of the study is the phenomenographic research approach and the variation theory, a learning theory, which sets out to uncover the different ways in which students’ experience the learning object (Marton and Booth, 1997; Marton and Tsui, 2004; Lo et al., 2005; Matoba et al., 2006). In three prescribed courses in accounting, teachers changed their way of teaching by applying the Learning Study model adapted to the Business Program. The “target group” of students, was admitted 2005 to this program at the School of Business, Economics and Law at University of Gothenburg. The first course, an introductory course in accounting, and the second course in management accounting, were located in the second semester, first year. The third course in financial accounting was scheduled in the third semester, the second year of the program. For this target group, the content of three courses in accounting was reorganised with respect to how the subject matter content was presented by the teachers during the lectures. In the comparison group of students admitted 2004 to the same program, teachers used a traditional academic lecture model for large student groups. Both groups, consisted of about 200 students were homogeneous in various background variables, such as the study background in upper secondary school, age and gender. Both years 2004 and 2005, there was a competitive admittance process for the students, since there were seven to eight applications to each study place. In the three accounting courses, students’ achievements were collected during written examination in the end of each course, for both groups. Included in the examination were problems, which were related to each course and its content. The students were asked to solve these problems, which were focused on basic economic relationships between the profit and loss statement and the balance sheet. For each course and each examination, the problems got more and more difficult in order to make sure of the progression in the subject matter. The examination results were used to capture students’ knowledge of basic economic relationships. The analysis of the students’ results resulted in three qualitatively different categories, which were named fragmented, delimited and good knowledge (Rovio-Johansson and Lumsden, 2007a, 2007b). The target group’s examination results were significantly much higher when compared with the results of the comparison group in each of the three courses. Results of the study suggest that the scientific implications have reference to students’ awareness of critical aspects of the learning object and how these potential critical aspects are presented, e.g., as varied or invariant aspects, by the teachers during the lectures. The educational implications have reference to didactic problems related to the first level of the Bologna reform, reorganized curriculum and, to the learning and the teaching opportunities offered the students. The Learning Study model adapted to higher education and the results of the present study are possible to use in relating theory and practice of teaching in higher education. In staff training of academic teachers in various subject matters in higher education, the study can exemplify the possibility to enhance student learning outcomes, without additional teaching hours or prolonged courses.

In the three accounting courses, students’ achievements were collected during written examination in the end of each course, for both groups. Included in the examination were problems, which were related to each course and its content. The students were asked to solve these problems, which were focused on basic economic relationships between the profit and loss statement and the balance sheet. For each course and each examination, the problems got more and more difficult in order to make sure of the progression in the subject matter. The examination results were used to capture students’ knowledge of basic economic relationships. The theoretical, and the conceptual frame of the study is the phenomenographic research approach and the variation theory, a learning theory, which sets out to uncover the different ways in which students’ experience the learning object (Marton and Booth, 1997; Bowden and Marton, 1998; Marton and Tsui, 2004; Lo et al., 2005).

Outcomes: The target group’s examination results were significantly much higher when compared with the results of the comparison group in each of the three courses. Conclusions: Results of the study suggest that the scientific implications have reference to students’ awareness of critical aspects of the learning object and how these potential critical aspects are presented, e.g., as varied or invariant aspects, by the teachers during the lectures. The educational implications have reference to didactic problems related to the first level of the Bologna reform, reorganized curriculum and, to the learning and the teaching opportunities offered the students. The Learning Study model adapted to higher education and the results of the present study are possible to use in relating theory and practice of teaching in higher education. In staff training of academic teachers in various subject matters in higher education, the study can exemplify the possibility to enhance student learning outcomes, without additional teaching hours or prolonged courses.