Using Pacioli’s Pedagogy and Medieval Text in Today’s Introductory Accounting Course(*)

Alan SANGSTER; Ellie Franklin; Dee Alwis; Jo Abdul-Rahim; Greg STONER

Makale detayları

Using Pacioli’s Pedagogy and Medieval Text in Today’s Introductory Accounting Course(*)

Yazarlar:

Alan SANGSTER | Ellie Franklin | Dee Alwis | Jo Abdul-Rahim | Greg STONER

Yayıncı:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi:

Accounting and Financial History Research Journal 2015 Issue 8, pp.201-238

Belge Tipi:

Makale

Yayın Tarihi:

12/2014

Belge Dili:

Türkçe

Document ID (Org No.):

2000585146

Sıklık:

İki Yıllık

eISSN:

2651-3870

pISSN:

2146-4928

Özet:

 

When double entry bookkeeping emerged in the late 13th century, students
 of accounting were mainly sons or employees of merchants and other craftsmen.
 They were highly motivated to learn and had ready access to real examples of what
 they were learning.
 Students today see little relevance in learning double entry bookkeeping
 and find it difficult to learn how to prepare journal entries correctly and, in particular,
 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.
 One possible solution to this situation, which can be identified in the
 literature, is to embed the topic within its historical foundation. This paper reports
 on an attempt to do so 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 a U.K. 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 learnt, understood, and knew the correct entries to make
 into the Journal, they did so correctly to an extent that no-one could have foreseen.

Makale detayları

Using Pacioli’s Pedagogy and Medieval Text in Today’s Introductory Accounting Course(*)

Yazarlar: Alan SANGSTER | Ellie Franklin | Dee Alwis | Jo Abdul-Rahim | Greg STONER

Yayıncı: Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi: Accounting and Financial History Research Journal 2015 Issue 8, pp.201-238

Belge Tipi: Makale

Yayın Tarihi: 12/2014

Belge Dili: Türkçe

Document ID (Org No.): 2000585146

Sıklık: İki Yıllık

eISSN: 2651-3870

pISSN: 2146-4928

Sayı

Yazarlar:

Alan SANGSTER | Ellie Franklin | Dee Alwis | Jo Abdul-Rahim | Greg STONER

Yayıncı:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi:

Accounting and Financial History Research Journal 2015 Issue 8, pp.201-238

Belge Tipi:

Makale

Yayın Tarihi:

12/2014

Belge Dili:

Türkçe

Document ID (Org No.):

2000585146

Sıklık:

İki Yıllık

eISSN:

2651-3870

pISSN:

2146-4928