ERIC Number: EJ1306373
Record Type: Journal
Publication Date: 2021
Pages: 9
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-0883-2323
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Available Date: N/A
Teaching Double-Entry Accounting: A Simplified Scaffolded Technique Based on Cognitive Load Theory
Journal of Education for Business, v96 n7 p445-453 2021
This paper reports a teaching intervention based on cognitive load theory designed to improve postgraduate business students' understanding of double-entry bookkeeping. In response to learning difficulties, a simplified scaffolded method of learning was introduced involving: simplifying accounting terminology drawing on familiar non-technical language; simplifying the process of remembering debit and credit conventions using one basic rule; and developing simple scenarios with minimal detail to enable students to grasp foundational principles prior to embarking on more realistic business scenarios. This study contributes to accounting education by demonstrating a scaffolded learning technique that significantly reduces cognitive load resulting in positive feedback from students who overwhelmingly reported improved understanding of key accounting concepts.
Descriptors: Accounting, Scaffolding (Teaching Technique), Cognitive Ability, Business Administration Education, Concept Formation, Feedback (Response), Teaching Methods, Intervention, Graduate Students, Language Usage, Learning Processes, Vocabulary, Vignettes, Student Attitudes, Instructional Design, Learning Activities
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Publication Type: Journal Articles; Reports - Descriptive
Education Level: Higher Education; Postsecondary Education
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Language: English
Sponsor: N/A
Authoring Institution: N/A
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