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THE ROLE OF COMPONENTIAL AND INTEGRATIVE KNOWLEDGE IN ACCOUNTING EDUCATION
Author(s) -
Rodgers Waymond,
Housel Thomas J.
Publication year - 1992
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/j.1467-629x.1992.tb00179.x
Subject(s) - fifo and lifo accounting , process (computing) , knowledge management , fifo (computing and electronics) , psychology , computer science , accounting , business , computer hardware , operating system
This study examines the role of componential knowledge, i.e., generally accepted accounting principles, and integrative knowledge, i.e., performing LIFO and FIFO inventory analysis, in solving complex accounting problems. This study predicts a dynamic, interactive process among componentiai knowledge, integrative knowledge and problem solution. Accounting students were given training in inventory methods, and then they were given inventory problems. The results support the prediction that there is a dynamic, interactive process between componential knowledge, integrative knowledge, and problem solving. The results provide several useful new directions for accounting pedagogy research and practice.