ERIC Number: EJ1429769
Record Type: Journal
Publication Date: 2024
Pages: 23
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-0963-9284
EISSN: EISSN-1468-4489
The Effect of Using Analogies to Integrate System Dynamics Concepts in Accounting Education
Luís Baptista; Isabel Lourenço; Eduardo Simões
Accounting Education, v33 n4 p339-361 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 field and the financial statements. An experimental study was conducted with students from a European university, who participated in an accounting revision class. The grades of the students who attended the revision class using the analogies were higher than of those who did not attend this class. These findings reinforce the power of analogies as a useful tool and validate the benefits of integrating knowledge from other areas in accounting education.
Descriptors: Accounting, Professional Education, Systems Approach, Teaching Methods, Taxonomy, Figurative Language, Undergraduate Students, Economic Factors, Financial Audits, Economics Education, Management Development, Foreign Countries
Routledge. Available from: Taylor & Francis, Ltd. 530 Walnut Street Suite 850, Philadelphia, PA 19106. Tel: 800-354-1420; Tel: 215-625-8900; Fax: 215-207-0050; Web site: http://www.tandf.co.uk/journals
Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Europe
Grant or Contract Numbers: N/A