Combining Experiential and Conceptual Learning in Accounting Education: A Review with Implications

Rodgers, Wayne; Simon, Jon; Gabrielsson, Jonas

Abstract

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.

Citation

Rodgers, W., Simon, J., & Gabrielsson, J. (2017). Combining Experiential and Conceptual Learning in Accounting Education: A Review with Implications. Management Learning, 48(2), 187-205. https://doi.org/10.1177/1350507616669479

• Journal Article Type: Article
• Acceptance Date: Sep 30, 2016
• Publication Date: Apr 1, 2017
• Deposit Date: Sep 4, 2017
• Journal: Management Learning
• Print ISSN: 1350-5076
• Publisher: SAGE Publications
• Peer Reviewed: Peer Reviewed
• Volume: 48
• Issue: 2
• Pages: 187-205
• DOI: https://doi.org/10.1177/1350507616669479
• Keywords: Accounting education, cognitive processes, concepts, conceptual learning, experiential learning, learning cycles
• Public URL: https://hull-repository.worktribe.com/output/454437