While evaluating the appropriateness of accounting education within universities has occupied researchers for many years, the harmonisation of the tertiary education process across Europe, through the Bologna Declaration, generates the need for comparative studies. This paper measures the motives, expectations and preparedness of students commencing the study of accounting at universities in four European countries. The findings reveal that while all students are motivated to progress to higher education for career-oriented reasons and to seek intellectual growth, considerable variation is evident between the students in the four settings with regard to motives, confidence, perceptions of preparedness for university and expectations concerning study effort. All of these factors may impact on students’ achievement of the common learning outcomes espoused by the Bologna process. There is a need for further research to enrich our understanding of educational processes across Europe and to consider the impact of harmonisation activities on students’ learning
