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Chapter 2 presents the current state of discussion on selected aspects in the didactics of accounting. First, a brief academic classification of accounting is made (Sect. 2.1). In Sect. 2.2, different goal categories for accounting education are discussed. In addition, it is examined how the working world in the accounting profession is changing due to digitization and the use of digital technologies, and what consequences this has for goal setting in teaching. In Sect. 2.3, different competence models for the domain of accounting are presented. Section 2.4 is dedicated to various didactic approaches. The conclusion of this chapter is Sect. 2.5, which deals with learning and comprehension difficulties in accounting and their potential causes.

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Didactics of Accounting—Approaching the State of Research

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  • 发表日期：

    2025年

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  • Simone Reindl-Stütz

摘要

Chapter 2 presents the current state of discussion on selected aspects in the didactics of accounting. First, a brief academic classification of accounting is made (Sect. 2.1). In Sect. 2.2, different goal categories for accounting education are discussed. In addition, it is examined how the working world in the accounting profession is changing due to digitization and the use of digital technologies, and what consequences this has for goal setting in teaching. In Sect. 2.3, different competence models for the domain of accounting are presented. Section 2.4 is dedicated to various didactic approaches. The conclusion of this chapter is Sect. 2.5, which deals with learning and comprehension difficulties in accounting and their potential causes.