MEMAHAMKAN PENGETAHUAN AKUNTANSI DI TINGKAT PENGANTAR

Abstract

Introducing a new knowledge to new students is not an easy task. Dysfunctional
behaviors may result due to inappropriate approach to introducing the new
knowledge. Introducing accounting to beginners is no difference. This paper
describes an alternative strategy to improve introductory accounting learning and
teaching in higher education institutions. The author argues that some dysfunctional
behaviors related to understanding accounting are attributed to the way this
knowledge is introduced to new students. Instructors tend to emphasize heavily on the
technical aspects of accounting without incorporating the conceptual and theoretical
ideas behind the technical process. More importantly, the fact that accounting is a
body of knowledge is often left in the introduction so that nonaccounting students
have the wrong ideas about accounting. Accounting is often viewed as a merely
technical recording rather than a challenging knowledge that calls for intellectual
and scientific inquiries. This paper provides a framework of how theoretical aspects
of accounting are introduced to new students as a basis for explaining the technical
process of accounting. These theoretical aspects are summarized in the form of
accounting structure to help students understand accounting in a broad sense.
Institutional and instructional policies regarding the introductory accounting course
are also discussed.