A concepts based model for the teaching of an introductory accounting course

Abstract

This paper examines the procedural and conceptual approaches to the teaching of introductory accounting. The focus of this paper is on a concepts model that integrates the procedural and conceptual approaches by teaching first year accounting students to understand the concepts that underpin what they are doing. The paper reports the results of, and student responses to, the use of the concepts model in a first level accounting class in 1990 and the progress of those students through subsequent accounting courses.