Approaches to learning are elemental to a student’s learning outcomes. Prior research indicates that accounting students with a deep learning approach have a more successful student learning outcome than do accounting students with a surface learning approach. Accounting accreditation and regulatory agencies have recommended that coursework be directed towards more critical thinking and real-life preparation of students. These characteristics are indicative of the deep learning approach. After ascertaining the learning approach adopted by introductory, intermediate, and advance accounting students at a public university with a main and satellite campus, this paper reports on demographic characteristics that may impact a student’s selection of learning approaches