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Perceptions of accounting

Lucas, Ursula; Mladenovic, Rosina


Ursula Lucas

Rosina Mladenovic


R.M.S. Wilson


Perceptions of accounting can have a powerful impact on how students learn and on the outcomes of their learning. This impact is often negative. Students may enter their studies with stereotypical views of accounting as being dull, boring and associated with mathematics and rigid techniques which suggests a process of rote-learning and poor understanding. A constructivist view of learning acknowledges the importance of these perceptions. Learning is seen to be a active process of ‘meaning-making’ whereby what one already ‘knows’ about accounting has to be worked with to come to new understandings. This process involves a focus on the subjectivity inherent within accounting and the need for critical thinking and moral reasoning. This chapter investigates the nature of students’ perceptions of accounting, the difficulties inherent in changing what are often deeply-held beliefs and how perceptions may be changed through changes in learning environments and further research.


Lucas, U., & Mladenovic, R. (2014). Perceptions of accounting. In R. Wilson (Ed.), Routledge Companion to Accounting Education (125-144). Abingdon, Oxon, UK.: Routledge

Publication Date Apr 10, 2014
Peer Reviewed Peer Reviewed
Pages 125-144
Book Title Routledge Companion to Accounting Education
ISBN 9780415697330
Keywords approaches to learning, constructivist model of learning, students’ perceptions of accounting, teaching interventions, socio-cultural context
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