An investigation into how students determine the double entry of a financial transaction

Sarah Culhane and Tom O’Mahony

Accounting Education, 2025, vol. 34, issue 1, 69-86

Abstract: This study addresses students’ approaches to learning the double entry of a financial transaction. A phenomenographic approach was used to collect and analyse qualitative empirical data. By focusing on an under-researched topic, the study contributes to accounting education literature and identifies a set of four hierarchical categories that qualitatively describe more complex ways of experiencing double entry bookkeeping. The findings reveal that some of these categories are more desirable than others and provide a lens through which accounting educators can view the quality of double entry learning. These findings support calls to reconceptualise the teaching of double entry bookkeeping and prompt calls for additional qualitative research into introductory accounting, and double entry bookkeeping in particular.

Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/09639284.2023.2285855 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:accted:v:34:y:2025:i:1:p:69-86

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RAED20

DOI: 10.1080/09639284.2023.2285855

Access Statistics for this article

Accounting Education is currently edited by Richard Wilson

More articles in Accounting Education from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().