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Encouraging better learning through better teaching: a study of approaches to teaching in accounting


  • Lynne Leveson


The study reported in this paper investigates aspects of the teaching experience of academics teaching accounting at Australian universities. Twenty-four academics were interviewed about their conceptions of teaching, their students' learning and their teaching approach in relation to the accounting classes they were currently teaching. Four qualitatively different ways of conceptualising teaching and five for learning and teaching approach were identified within the data. Broadly, these are interpreted as falling under one of two orientations—teacher-centred/content and a student-centred/learning orientation. The key differences identified between them relate to whether teaching in the discipline is viewed primarily as a matter of transmitting facts and procedures or of encouraging students to develop their own accounting concepts and perhaps to even change their world view in the process. The results are discussed in relation to some of the practical realities of day-to-day teaching and to possible future avenues for research.

Suggested Citation

  • Lynne Leveson, 2004. "Encouraging better learning through better teaching: a study of approaches to teaching in accounting," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 529-548.
  • Handle: RePEc:taf:accted:v:13:y:2004:i:4:p:529-548
    DOI: 10.1080/0963928042000306819

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    References listed on IDEAS

    1. Ralph Adler & Markus Milne & Carolyn Stringer, 2000. "Identifying and overcoming obstacles to learner-centred approaches in tertiary accounting education: a field study and survey of accounting educators' perceptions," Accounting Education, Taylor & Francis Journals, vol. 9(2), pages 113-134.
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    Cited by:

    1. Mustafa AY, 2011. "Commercial High School Students Conceptual Structures of Accounting," Far East Journal of Psychology and Business, Far East Research Centre, vol. 2(2), pages 24-36, February.
    2. Huang, Haijie & Lee, Edward & Lyu, Changjiang & Zhu, Zhenmei, 2016. "The effect of accounting academics in the boardroom on the value relevance of financial reporting information," International Review of Financial Analysis, Elsevier, vol. 45(C), pages 18-30.


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