The Accounting Review Vol. 48 No. 1 1973
Freedom and Learning: An Approach and First Results.
Abstract
The article focuses on the role of freedom and learning in accounting education. The author here proposes that freedom, within carefully defined bounds, has a place in the accounting classroom on the basis of its support by basic propositions of learning theory. The applicability of freedom to the accounting curriculum is demonstrated by presenting as a model and example the methodology for a course in accounting and information systems. Learning can be defined as a process by which an activity originates or is changed by responding to ideas or situations. The methodology of undergraduate accounting education has typically been to elicit certain responses through a controlled environment and a system of stimuli and reinforcements together with a reward and punishment atmosphere which might be called the conditioned approach. The application of the freedom approach to accounting instruction was developed using a senior level accounting and information systems course. The objective of the course is presented in the article.
- DOI
- 10.2308/tar-4484067
- Volume
- 48
- Issue
- 1
- Pages
- 143-148
- Language
- en
- Sources
- openalex crossref