Characteristics of Tasks in the Domain of Accounting
Description
This book explores the characteristics of tasks in the domain of accounting from. Therefore, the current state of didactic discourse in accounting education was reviewed, and based on this, a comprehensive category system was developed for analyzing and evaluating accounting tasks. This category system can also be used to design new accounting tasks and to improve existing ones.
Furthermore, 2,000 accounting tasks from 15 different textbooks published by three Austrian publishers were analyzed and evaluated using the category system. This significantly expands the knowledge base regarding the characteristics of tasks in the accounting domain.
The results of the comprehensive evaluations show that there is potential for improvement in the tasks, and that the standards formulated within the category system are currently not being fully met. In addition, it is concluded that both a change in task culture and curricular reforms and further developments are necessary in current accounting education.
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Person
Simone Reindl-Stütz was a research associate at the Institute of Business and Vocational Education at JKU Linz from 2018 to 2023 and has been head of the examination department at a private educational provider in Austria since the end of 2023.
Content
Introduction.- Subject-Didactics of Accounting - Approaching the State of Research.- The Ability to Model in the Domain of Accounting.- Task Processing as a Core Process in the Classroom.- Presentation of the Category System for Analyzing and Evaluating Tasks in the Domain of Accounting.- Planning of the Empirical Study.- Presentation of the Results.- Discussion of the Results and Implications for the Design of Curricula and Tasks in Accounting.