THE ROLE OF COMPONENTIAL AND INTEGRATIVE KNOWLEDGE IN ACCOUNTING EDUCATION
作者:
Waymond Rodgers,
Thomas J. Housel,
期刊:
Accounting&Finance
(WILEY Available online 1992)
卷期:
Volume 32,
issue 1
页码: 73-86
ISSN:0810-5391
年代: 1992
DOI:10.1111/j.1467-629X.1992.tb00179.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
Abstract:This study examines the role of componential knowledge, i.e., generally accepted accounting principles, and integrative knowledge, i.e., performing LIFO and FIFO inventory analysis, in solving complex accounting problems. This study predicts a dynamic, interactive process among componentiai knowledge, integrative knowledge and problem solution. Accounting students were given training in inventory methods, and then they were given inventory problems. The results support the prediction that there is a dynamic, interactive process between componential knowledge, integrative knowledge, and problem solving. The results provide several useful new directions for accounting pedagogy research and practice.
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