Contradictions and uncertainties: Lecturers' conceptions of teaching introductory accounting
Lucas, U. (2002) Contradictions and uncertainties: Lecturers' conceptions of teaching introductory accounting. The British Accounting Review, 34 (3). pp. 183-204. ISSN 0890-8389
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Publisher's URL: http://dx.doi.org/10.1006/bare.2002.0197
The phenomenographic research study reported in this paper analyses lecturers’ conceptions of teaching introductory accounting within the framework of Fox’s model. Results indicate both the relevance of Fox’s model as well as some key contradictions and uncertainties within the conceptions of the teaching of introductory accounting. Such contradictions and uncertainties have to do with, amongst others, a tension between a professed priority for conceptual understanding, a difficulty in articulating concepts and an emphasis upon technical mastery of topics and problems. Their results indicate the need for both further research as well as more reflection on the manner in which introductory accounting is and can be taught.