Literacy Strategies and Instructional Modalities in Introductory Accounting

Author(s):  
Rachel Raskin
2021 ◽  
Vol 2 (3) ◽  
pp. 164-170
Author(s):  
Rachel Raskin

Language and literacy are innate to learning. The accounting language is technical and specific, and students must become literate in the discipline to be able to critically read and understand accounting text and apply their knowledge. Introductory accounting courses are typically difficult for students, who struggle to simply pass the course. Students memorize the concepts but cannot internalize the information. Lack of active reading and literacy skills hinders higher order thinking needed to solve problems. The study discussed in this paper involves two fully online introductory accounting courses where one of the courses is taught leveraging literacy strategies (experimental course) and the other without literacy instruction (control course). Initial and final reading assessments are implemented in both courses and the results demonstrate an overall greater improvement in students’ comprehension, analysis, context and evaluation skills in the experimental class.


Author(s):  
Jantianus Jantianus ◽  
Khairul Khairul

Ease of understanding Accounting Computers in principle is influenced by mastery of Introduction to Accounting in a systematic manner, assuming that it is capable of operating computers properly. To find out the magnitude of the influence in this study taken a sample of introductory Accounting values from a number of first semester 2017 students and the same data sample for students of Computer Accounting (Accurate) courses when they are in the fourth semester 2018. Feasibility until the data is tested by the normality test to find out the distribution of data and by linearity test to obtain linear functions. The data that has been obtained and tested for its feasibility is processed by Linear Regression using SPSS 24. From the results of the research that has been done obtained a regression equation: Y = 67,953 0.35X, which describes each increase in the value of introductory Accounting one unit will affect 0.35 to Computer Accounting value, but in testing the hypothesis that the value of Introduction to Accounting obtained by students does not affect their ability to obtain Computer Accounting values, one of the causes of this is due to the lack of skills of students to operate computers.Keywords: influence, value, ability


2017 ◽  
Vol 32 (4) ◽  
pp. 1-17 ◽  
Author(s):  
Dianne Massoudi ◽  
SzeKee Koh ◽  
Phillip J. Hancock ◽  
Lucia Fung

ABSTRACT In this paper we investigate the effectiveness of an online learning resource for introductory financial accounting students using a suite of online multiple choice questions (MCQ) for summative and formative purposes. We found that the availability and use of an online resource resulted in improved examination performance for those students who actively used the online learning resource. Further, we found a positive relationship between formative MCQ and unit content related to challenging financial accounting concepts. However, better examination performance was also linked to other factors, such as prior academic performance, tutorial participation, and demographics, including gender and attending university as an international student. JEL Classifications: I20; M41.


1989 ◽  
Vol 64 (4) ◽  
pp. 179-182 ◽  
Author(s):  
George L. Pamental

Author(s):  
Cláudia Teixeira ◽  
Delfina Gomes ◽  
Janete Borges

The current study reports on the results of research into introductory accounting students’ conceptions of accounting and expectations of learning the subject of accounting within Portuguese higher education. The results validate the use of the ELAcc inventory in Portuguese higher education and are in line with the literature that argues that subject area has an influence on aspects of learning. In particular, they point out the differences between specialist and non-specialist students’ conceptions of accounting and their expectations of learning accounting. This circumstance highlights the need to consider the different programmes in which introductory accounting is taught.


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