IDEAS home Printed from https://ideas.repec.org/a/eee/joaced/v32y2014i1p16-35.html
   My bibliography  Save this article

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

Author

Listed:
  • Sangster, Alan
  • Franklin, Ellie
  • Alwis, Dee
  • Abdul-Rahim, Jo
  • Stoner, Greg

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.

Suggested Citation

  • Sangster, Alan & Franklin, Ellie & Alwis, Dee & Abdul-Rahim, Jo & Stoner, Greg, 2014. "Using Pacioli’s pedagogy and medieval text in today’s introductory accounting course," Journal of Accounting Education, Elsevier, vol. 32(1), pages 16-35.
    • Handle: RePEc:eee:joaced:v:32:y:2014:i:1:p:16-35
    DOI: 10.1016/j.jaccedu.2013.12.001
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0748575113000900
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.jaccedu.2013.12.001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Binh Bui & Brenda Porter, 2010. "The Expectation-Performance Gap in Accounting Education: An Exploratory Study," Accounting Education, Taylor & Francis Journals, vol. 19(1-2), pages 23-50.
    2. Hutchins, John G. B., 1958. "Business History, Entrepreneurial History, and Business Administration," The Journal of Economic History, Cambridge University Press, vol. 18(4), pages 453-466, December.
    3. Alan Sangster & Giovanna Scataglinibelghitar, 2010. "Luca Pacioli: The Father of Accounting Education," Accounting Education, Taylor & Francis Journals, vol. 19(4), pages 423-438.
    4. Alan Sangster, 2010. "Using accounting history and Luca Pacioli to put relevance back into the teaching of double entry," Accounting History Review, Taylor & Francis Journals, vol. 20(1), pages 23-39.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Alan Sangster, 2021. "The Life and Works of Luca Pacioli (1446/7–1517), Humanist Educator," Abacus, Accounting Foundation, University of Sydney, vol. 57(1), pages 126-152, March.
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.
    2. Bernadette Smith & William Maguire & Helen Haijuan Han, 2018. "Generic skills in accounting: perspectives of Chinese postgraduate students," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(2), pages 535-559, June.
    3. Plant, Kato & Barac, Karin & Sarens, Gerrit, 2019. "Preparing work-ready graduates – skills development lessons learnt from internal audit practice," Journal of Accounting Education, Elsevier, vol. 48(C), pages 33-47.
    4. Anna Vysotskaya, 2018. "Accounting Games: Using Matrix Algebra in Creating the Accounting Models," Mathematics, MDPI, vol. 6(9), pages 1-9, August.
    5. Kim Yuryevich, Tsygankov, 2024. "Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    6. Tien Ha Duong, My & Van Nguyen, Diep & Thanh Nguyen, Phong, 2019. "Using Fuzzy Approach to Model Skill Shortage in Vietnam’s Labor Market in the Context of Industry 4.0," MPRA Paper 103512, University Library of Munich, Germany, revised 07 May 2020.
    7. Chiang, Christina & Wells, Paul K. & Xu, Gina, 2021. "How does experiential learning encourage active learning in auditing education?," Journal of Accounting Education, Elsevier, vol. 54(C).
    8. Peggy Coady & Seán Byrne & John Casey, 2018. "Positioning of emotional intelligence skills within the overall skillset of practice-based accountants: employer and graduate requirements," Accounting Education, Taylor & Francis Journals, vol. 27(1), pages 94-120, January.
    9. Anna Vysotskaya & Oleg Kolvakh & Greg Stoner, 2016. "Mutual calculations in creating accounting models: a demonstration of the power of matrix mathematics in accounting education," Accounting Education, Taylor & Francis Journals, vol. 25(4), pages 396-413, July.
    10. Patricia Lee Huff, 2014. "The Goal Project: A Group Assignment to Encourage Creative Thinking, Leadership Abilities and Communication Skills," Accounting Education, Taylor & Francis Journals, vol. 23(6), pages 582-594, December.
    11. Deresse Mersha Lakew & Mohammed Getahun Musa, 2019. "Assessment of Undergraduate Accounting and Finance Education in Ethiopia," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 9(3), pages 21-37, March.
    12. Lam Khanh Tran & Hung Tri Tang & Thien Huu Nguyen, 2024. "The interdisciplinary nature of psychology and accounting: A review and research," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 14(3), pages 94-108.
    13. Sugahara, Satoshi & Cilloni, Andrea, 2021. "Mediation effect of students’ perception of accounting on the relationship between game-based learning and learning approaches," Journal of Accounting Education, Elsevier, vol. 56(C).
    14. Arquero, José Luis & Fernández-Polvillo, Carmen & Hassall, Trevor & Joyce, John, 2017. "Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 13-24.
    15. Braun Eduard, 2019. "The Ecological Rationality of Historical Costs and Conservatism," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 9(1), pages 1-30, March.
    16. Binh Bui & Hien Hoang & Duc P. T. Phan & P. W. Senarath Yapa, 2017. "Governance and compliance in accounting education in Vietnam – case of a public university," Accounting Education, Taylor & Francis Journals, vol. 26(3), pages 265-290, May.
    17. Giovanna Lucianelli & Francesca Citro, 2018. "Accounting Education for Professional Accountants: Evidence from Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(8), pages 1-1, June.
    18. Craig Cameron & Jennifer Dickfos, 2014. "'Lights, Camera, Action!' Video Technology and Students' Perceptions of Oral Communication in Accounting Education," Accounting Education, Taylor & Francis Journals, vol. 23(2), pages 135-154, April.
    19. Monique Micallef & Cheryl Mifsud & Lauren Ellul & Peter J. Baldacchino & Simon Grima, 2023. "The Skill Set Required in the Accounting Workplace: Perspectives of Accounting Graduates and Warrant Holders," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 117-145.
    20. Ștefan Bunea & Flavius-Andrei Guinea, 2023. "Stakeholders’ Perceptions of the Vocational Competences Acquired by Students Enrolled in Accounting Master’s Programmes in Romania," Sustainability, MDPI, vol. 15(9), pages 1-28, April.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:joaced:v:32:y:2014:i:1:p:16-35. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.