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Luís Baptista; Isabel Lourenço; Eduardo Simões – Accounting Education, 2024
This paper analyses whether using analogies to integrate knowledge from other scientific areas increases the level of accounting knowledge. We defined two sets of analogies, one between the physical states of water and the economic and cash flows, and another between the concepts of stock, flow and feedback that were taken from the System Dynamics…
Descriptors: Accounting, Professional Education, Systems Approach, Teaching Methods