The research, which began this month, will be conducted by Bristol Business School under the control of Dr Ursula Lucas, a lecturer in Accounting and Finance, who is also chair of the ICAEW’s Education Assessment Committee.
The study will look at the ways in which students approach their learning of accounting and how this is related to their preconceptions of the subject.
‘It is vitally important to capture the interest and imagination of students when they first study accountancy and to counter any negative perceptions they bring to the subject,’ Lucas said.
Currently more than 250,000 students studying are enrolled in an introductory accounting course as part of other programmes such as business, finance and marketing.
Ideally, Lucas said, such a course should empower students – enable them to understand accounting information, give them the confidence to work with it and, if necessary, to challenge it.
The two year research programme will seek to identify and develop effectiveteaching and learning strategies within the existing curriculum and will culminate in an international conference in 2003.
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