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Using Pacioli’s pedagogy and medieval text in today’s introductory accounting course
journal contribution
posted on 2023-06-09, 04:03 authored by Alan Sangster, Ellie Franklin, Dee Alwis, Jo Abdul-Rahim, Greg StonerStudents today see little relevance in learning double-entry bookkeeping and find it difficult to learn how to prepare journal entries correctly. In particular, they struggle with the first stage of the double-entry process: identifying which accounts are to be debited and which are to be credited for each transaction. This paper reports on an attempt to overcome this situation by using the first printed instructional text on the subject (Pacioli, 1494) as the principal textbook on a 20-hour component of the introductory financial accounting course in an undergraduate accounting degree program. Instruction followed the pedagogy presented by Pacioli and only minimal additional costs to faculty were incurred. The innovation was successful. In their assessment, students not only demonstrated that they had learned, understood, and were able to draft the correct entries to make into the Journal, they did so correctly to an extent that exceeded expectations.
History
Publication status
- Published
Journal
Journal of Accounting EducationISSN
0748-5751Publisher
ElsevierExternal DOI
Issue
1Volume
32Page range
16-35Department affiliated with
- Business and Management Publications
Full text available
- No
Peer reviewed?
- Yes
Legacy Posted Date
2016-11-15Usage metrics
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