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Using Pacioli’s pedagogy and medieval text in today’s introductory accounting course

Author

Listed:
  • Sangster, Alan
  • Franklin, Ellie
  • Alwis, Dee
  • Abdul-Rahim, Jo
  • Stoner, Greg

Abstract

Students today see little relevance in learning double-entry bookkeeping and find it difficult to learn how to prepare journal entries correctly. In particular, they struggle with the first stage of the double-entry process: identifying which accounts are to be debited and which are to be credited for each transaction. This paper reports on an attempt to overcome this situation by using the first printed instructional text on the subject (Pacioli, 1494) as the principal textbook on a 20-hour component of the introductory financial accounting course in an undergraduate accounting degree program. Instruction followed the pedagogy presented by Pacioli and only minimal additional costs to faculty were incurred.

Suggested Citation

  • Sangster, Alan & Franklin, Ellie & Alwis, Dee & Abdul-Rahim, Jo & Stoner, Greg, 2014. "Using Pacioli’s pedagogy and medieval text in today’s introductory accounting course," Journal of Accounting Education, Elsevier, vol. 32(1), pages 16-35.
    • Handle: RePEc:eee:joaced:v:32:y:2014:i:1:p:16-35
    DOI: 10.1016/j.jaccedu.2013.12.001
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    References listed on IDEAS

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    1. Hutchins, John G. B., 1958. "Business History, Entrepreneurial History, and Business Administration," The Journal of Economic History, Cambridge University Press, vol. 18(4), pages 453-466, December.
    2. Alan Sangster & Giovanna Scataglinibelghitar, 2010. "Luca Pacioli: The Father of Accounting Education," Accounting Education, Taylor & Francis Journals, vol. 19(4), pages 423-438.
    3. Alan Sangster, 2010. "Using accounting history and Luca Pacioli to put relevance back into the teaching of double entry," Accounting History Review, Taylor & Francis Journals, vol. 20(1), pages 23-39.
    4. Binh Bui & Brenda Porter, 2010. "The Expectation-Performance Gap in Accounting Education: An Exploratory Study," Accounting Education, Taylor & Francis Journals, vol. 19(1-2), pages 23-50.
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    1. Alan Sangster, 2021. "The Life and Works of Luca Pacioli (1446/7–1517), Humanist Educator," Abacus, Accounting Foundation, University of Sydney, vol. 57(1), pages 126-152, March.
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.

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