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Conceptions of Accounting and Expectations of Learning Accounting

Teixeira, Cláudia , Gomes, Delfina , Borges, Janete

ISLA — Instituto Politécnico de Gestão e Tecnologia

Review of Business and Legal Sciences, Issue 27, 2016

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.

Keywords

#introductory accounting #Accounting education #Portuguese higher education #Accounting #Portuguese #Subject (documents) #Point (geometry) #Positive accounting

Bibliographic Details

Publication Type Journal article

Publication Year 2016

Journal / Conference / Work Review of Business and Legal Sciences

ISSN 1646-1029

Volume / Issue (27)

Pagination 103

ISLA Authors & Affiliations

Conceptions of Accounting and Expectations of Learning Accounting

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Keywords

Bibliographic Details

ISLA Authors & Affiliations