The jewels in the curriculum -An exploration of threshold concepts in the context of financial accounting and implications on curriculum design

Magdziarz, S, Myers, P and Adams, K 2012, 'The jewels in the curriculum -An exploration of threshold concepts in the context of financial accounting and implications on curriculum design', in Brad Potter and Jacqueline Birt (ed.) Proceedings of the 2012 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Melbourne, Australia, 1-3 July, 2012, pp. 1-31.


Document type: Conference Paper
Collection: Conference Papers

Title The jewels in the curriculum -An exploration of threshold concepts in the context of financial accounting and implications on curriculum design
Author(s) Magdziarz, S
Myers, P
Adams, K
Year 2012
Conference name AFAANZ 2012
Conference location Melbourne, Australia
Conference dates 1-3 July, 2012
Proceedings title Proceedings of the 2012 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference
Editor(s) Brad Potter and Jacqueline Birt
Publisher Accounting and Finance Association of Australia and New Zealand (AFAANZ)
Place of publication Melbourne, Australia
Start page 1
End page 31
Total pages 31
Abstract This paper explores the threshold concepts framework in the context of the accounting discipline, particularly financial accounting, in higher education research and practice. It addresses the threshold concepts framework together with its application to a range of discipline areas, including economics, biology and particularly, accounting as well as curriculum design considerations. Interviews with accounting academics in Australia provide insight into the jewels in the financial accounting curriculum which are otherwise known as threshold concepts. It is argued the idea of a threshold concept can be linked to theoretical models of learning that are linked with learning approaches and learning outcomes and can inform curriculum design in the accounting discipline. The paper concludes with suggestions of threshold concepts in financial accounting at the higher education undergraduate level as a starting point in reconsidering the accounting curriculum.
Subjects Accounting, Auditing and Accountability not elsewhere classified
Keyword(s) threshold concepts
accounting education
financial accounting
curriculum design
Copyright notice © 2012 Accounting and Finance Association of Australia and New Zealand (AFAANZ)
ISSN 1328-780X
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