Educational implications and the changing role of accountants: a conceptual approach to accounting education

Professional accrediting bodies and accounting education reviews have long expressed concerns about student capabilities and learning outcomes, including the ability to apply knowledge and make reasoned judgements. In response, we report on a new design that uses a web of threshold concepts to guide curriculum development. With an associated focus on students’ active learning, the new design encouraged students to critically engage with threshold concepts in accounting. The aim was to transform their understanding of the discipline material from a set of discrete concepts that could be rote-learnt, to critical appreciation of the relationships between such discipline concepts. The design structures students’ active participation in associated learning activities, leading to improved student engagement and conceptual understanding, as evidenced by better attendance and results.