Contradictions and uncertainties: Lecturers' conceptions of teaching introductory accounting

This paper draws upon educational research to examine lecturers' conceptions of teaching introductory accounting. A critical review of relevant research indicates that lecturers' conceptions of teaching may be specific to particular disciplinary and educational contexts. Thus the context of introductory accounting may yield its own unique domain of lecturers' conceptions of the objectives, approaches, outcomes and problems of teaching. A model of teaching conceptions (Fox, 1983) is identified as particularly relevant for the analysis of conceptions within a disciplinary context. The phenomenographic research study reported in this paper analyses lecturers' conceptions of teaching introductory accounting within the framework of Fox's model. Results indicate both the relevance of Fox's model as well as some key contradictions and uncertainties within conceptions of the teaching of introductory accounting. Such contradictions and uncertainties have to do with, amongst others, a tension between a professed priority for conceptual understanding, a difficulty in articulating concepts and an emphasis upon technical mastery of topics and problems. The results indicate the need for further research but also provide a conceptual framework through which lecturers might reflect upon the manner in which introductory accounting is, and can be, taught. © 2002 Elsevier Science Ltd. All rights reserved