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Elson, Raymond J.; O'Callaghan, Susanne; Walker, John P.; Williams, Robert – Journal of Instructional Pedagogies, 2013
Students rely on rote knowledge to learn accounting concepts. However, this approach does not allow them to understanding the meta language of accounting. Meta language is simply the concepts and terms that are used in a profession and are easily understood by its users. Terms such as equity, assets, and balance sheet are part of the accounting…
Descriptors: Accounting, Metalinguistics, Business Administration Education, Rote Learning

Blaine, Daniel D.; Dunham, Jack L. – Journal of Educational Psychology, 1971
Descriptors: Concept Formation, Conceptual Schemes, Memory, Models