The Accounting Review Vol. 50 No. 2 1975
Learning Transfer in Professional Education and Training for Accounting.
Abstract
This article is concerned with the problem of improving the quantity and quality of learning that takes place as a result of accounting courses and programs. The approach taken is to focus on the improvement of learning transfer, which complements other, more prevalent approaches to the problem of improving learning in accounting. The first section of the article, discusses some of the advantages of focusing on learning transfer. Section two of the article is a synthesis of the relevant research studies and findings that pertain to the improvement of learning transfer in accounting. It is a relatively comprehensive discussion of learning transfer which includes familiar examples from accounting. Then, some important implications of learning transfer for accounting instruction are described in section three. These implications pertain to the design and implementation of accounting courses at all levels of instruction. One advantage of focusing on learning transfer is that transfer is a fundamental result to be achieved in almost all learning, especially in professional disciplines such as accounting. The content, sequence of presentation, and method of learning can be expected to influence the extent to which learning is transferred.
- DOI
- 10.2308/tar-4506193
- Volume
- 50
- Issue
- 2
- Pages
- 370-379
- Language
- en
- Sources
- openalex crossref