How learning theories can be applied in accounting education

Ilídio Silva

doi:10.29352/mill0207.01.00181

Abstract

Introduction: Having expertise in accounting is not enough to be an effective accounting educator. Knowledge about learning theories, learning styles, different types of assessment, and the variety of available teaching methods, is also fundamental to be a good accounting educator. Objectives: Analyse which learning theories can be applied in accounting education and how they can help accounting educators to improve the learning process according with their competences. Methods: Literature review about the professional accountant competencies and analysis of the learning theories application in accounting education. Results: Based on certain learning theories (behaviourism, humanism, cognitivism, social cognitivism, and constructivism), provide a set of recommendations to accounting educators in order to improve the learning process. Conclusions: Even if an educator has a very good academic background, and significant professional experience in the teaching area; even if he uses innovative teaching technologies, if the educator does not listen learners; if the educator does not understand that each individual learner has a different background, cultural experience and way of learning; if the educator does not understand that there is no standardized way to teach, this educator will not succeed.

Highlights

Having expertise in accounting is not enough to be an effective accounting educator
The main purpose of this article is to analyse which learning theories can be applied in accounting education and how can they help accounting educators to improve the learning process for accounting learners
To better understand the application of learning theories in the accounting education process, first we need to have an idea about the kind of competencies a professional accountant should have

Summary

INTRODUCTION

The main purpose of this article is to analyse which learning theories can be applied in accounting education and how can they help accounting educators to improve the learning process for accounting learners. To better understand the application of learning theories in the accounting education process, first we need to have an idea about the kind of competencies a professional accountant should have. The learning theories are analysed and their application to the accounting education is discussed, followed by the characterization of learning styles and their application in accounting education, and by a brief reference to assessment methods. The article finishes with some recommendations to accounting educators in order to facilitate learning by accounting learners and with the conclusion

THE REQUIRED COMPETENCIES FOR THE PROFESSIONAL ACCOUNTANTS

FACILITATING LEARNING TO THE ACCOUNTING LEARNERS

CONCLUSIONS