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This paper reports on how a group of secondary school teachers collaborated in a school‐based professional development called Learning Study to improve accounting students' performance on the drawing up of cash budgets.

In drawing up cash budgets – the object of learning – a power point presentation incorporating systematic variation was designed to reduce the overwhelming mass of (often irrelevant) data normally presented to students in textbooks and examiners' reports as part of the solutions to cash budget problems. In total, three lessons were designed focusing on how the object of learning could be handled. In each lesson the critical aspects corresponding to the object of learning were identified and a systematic pattern of variation was applied.

It was found that student learning improved progressively over the three lessons.

There is evidence to suggest that this Learning Study has made an impact, not only on student learning but also on teacher learning, and has contributed in some way to creating a learning culture in this school.