Teaching Double-Entry Accounting: A Simplified Scaffolded Technique Based on Cognitive Load Theory

Autor/inn/en	Zhou, Yining; Lamberton, Geoffrey
Titel	Teaching Double-Entry Accounting: A Simplified Scaffolded Technique Based on Cognitive Load Theory
Quelle	In: Journal of Education for Business, 96 (2021) 7, S.445-453 (9 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Zusatzinformation	ORCID (Zhou, Yining) ORCID (Lamberton, Geoffrey)
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0883-2323
DOI	10.1080/08832323.2020.1848771
Schlagwörter	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 + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Denkfähigkeit; Concept learning; Begriffsbildung; Teaching method; Lehrmethode; Unterrichtsmethode; Graduate Study; Student; Students; Aufbaustudium; Graduiertenstudium; Hauptstudium; Studentin; Sprachgebrauch; Learning process; Lernprozess; Wortschatz; Schülerverhalten; Lesson concept; Lessonplan; Unterrichtsentwurf; Lernaktivität
Abstract	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. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2024/1/01