Combining experiential and conceptual learning in accounting education: A review with implications

Within accounting education, both conceptual and experiential learning have been important learning approaches. However, while experiential learning has been extensively studied in accounting education, the critical role of conceptual learning has received considerably less attention. In this articl...

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Bibliographic Details
Published inManagement learning Vol. 48; no. 2; pp. 187 - 205
Main Authors Rodgers, Waymond, Simon, Jon, Gabrielsson, Jonas
Format Journal Article
LanguageEnglish
Published London, England SAGE Publications 01.04.2017
Sage Publications Ltd
Subjects
Accountants
Accounting
Accounting education
cognitive processes
Cognitive style
concepts
conceptual learning
CPAs
Education
Experiential learning
learning cycles
experiential learning
learning cycles
Accounting education
concepts
cognitive processes
conceptual learning
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Summary:Within accounting education, both conceptual and experiential learning have been important learning approaches. However, while experiential learning has been extensively studied in accounting education, the critical role of conceptual learning has received considerably less attention. In this article, we review theory and research to develop a framework involving the Throughput Model that relates to both conceptual and experiential learning. Based on our review and combination, we suggest implications for the design and implementation of accounting education.
ISSN:1350-5076
1461-7307
1461-7307
DOI:10.1177/1350507616669479