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

Article


Sangster, A., Franklin, E., Alwis, D., Abdul-Rahim, J. and Stoner, G. 2014. Using Pacioli’s pedagogy and medieval text in today’s introductory accounting course. Journal of Accounting Education. 32 (1), pp. 16-35. https://doi.org/10.1016/j.jaccedu.2013.12.001
TypeArticle
TitleUsing Pacioli’s pedagogy and medieval text in today’s introductory accounting course
AuthorsSangster, A., Franklin, E., Alwis, D., Abdul-Rahim, J. and Stoner, G.
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.
The innovation was successful. In their assessment, students not only demonstrated that they had learned, understood, and were able to draft the correct entries to make into the Journal, they did so correctly to an extent that exceeded expectations.

PublisherElsevier
JournalJournal of Accounting Education
ISSN0748-5751
Publication dates
Print01 Mar 2014
Online19 Dec 2013
Publication process dates
Deposited01 May 2015
Output statusPublished
Digital Object Identifier (DOI)https://doi.org/10.1016/j.jaccedu.2013.12.001
LanguageEnglish
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