Accounting education research indicates that the approach to learning is a significant factor affecting the quality of learning. This is the first study undertaken in Greece examining the approaches to learning adopted by accounting and management students in their study of financial accounting. Data regarding deep and surface approaches to learning were collected from business students studying at two Greek ATEIs using the Revised Two Factor Study Process Questionnaire (R-SPQ-2F). At the same time various attitudinal variables were taken into account. Finally, factors such as gender, educators and departments are specifically considered in this study.