The Accounting Review Vol. 38 No. 2 1963
THE LAWS OF LEARNING AND ACCOUNTING INSTRUCTION.
Abstract
Recent developments in learning theory suggest an opportunity for substantial improvement in methods for teaching accounting. Since 1954, there have been significant findings in the area of educational psychology, which appear to have a bearing on how students learn accounting, and how it might better be taught. These new laws of learning differ in many respects from the old laws of learning developed prior to 1940. This article notes some of the old laws of learning and the teaching methods they support and then examine some of the new laws and their implications to accounting instruction. These old laws are not necessarily completely false, but they are in some ways false and open to reexamination. If a judgment had to be made on them, it might be that they and many others like them are more false than true. There is a need to distill out their essential truth and define the conditions where they apply and to learn also the conditions under which some other generalizations hold. Research in accounting educational methods is a great need.
- DOI
- 10.2308/tar-7103554
- Volume
- 38
- Issue
- 2
- Pages
- 406-408
- Language
- en
- Sources
- openalex crossref