The Accounting Review Vol. 50 No. 4 1975
Learning Order and Acceptance of Accounting Techniques.
Abstract
This article presents information on a study related to learning order and acceptance of accounting techniques. In the initial experiment 32 persons used the second learned method and 64 used the first learned method to resolve the income determination exercise. From these results, it appears that learning order is important. One possible explanation may be that the students have a better span of attention in the earlier part of a course. It also appears that the impact of the learning order is dependent on the existence of a stressful situation. It was shown that under stress the students responded with the accounting behavior that was learned first. Different tentative implications could be derived for accounting education on both the theoretical and applied level. The appraisal of the usefulness of an accounting technique cannot be ascertained when subjects are exposed to a stressful situation. Different accounting techniques pertaining to the same accounting problems should be presented at different sessions of the course to insure a similar span of attention in class.
- DOI
- 10.2308/tar-4494027
- Volume
- 50
- Issue
- 4
- Pages
- 897-899
- Language
- en
- Sources
- openalex crossref