Using Pacioli’s pedagogy and medieval text in today’s introductory accounting course

Alan Sangster, Ellie Franklin, Dee Alwis, Jo Abdul-Rahim and Greg Stoner

Journal of Accounting Education, 2014, vol. 32, issue 1, 16-35

Abstract: Students 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.

Keywords: Cognitive apprenticeships; Double-entry bookkeeping; Engagement; History; Cognitive layout theory; Pacioli (search for similar items in EconPapers)
Date: 2014
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:32:y:2014:i:1:p:16-35

DOI: 10.1016/j.jaccedu.2013.12.001

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