Mutual Calculations in Creating Accounting Models: A Demonstration of the Power of Matrix Mathematics in Accounting Education

Autor/inn/en	Vysotskaya, Anna; Kolvakh, Oleg; Stoner, Greg
Titel	Mutual Calculations in Creating Accounting Models: A Demonstration of the Power of Matrix Mathematics in Accounting Education
Quelle	In: Accounting Education, 25 (2016) 4, S.396-413 (18 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2016.1191273
Schlagwörter	Computation; Teaching Methods; Mathematics; Matrices; Foreign Countries; Accounting; Educational Games; Simulation; Equations (Mathematics); Case Method (Teaching Technique); Higher Education; College Students; Business Administration Education; Russia + Suchen Sie Ihr Suchwort? Teaching method; Lehrmethode; Unterrichtsmethode; Mathematik; Matrizenrechnung; Ausland; Abrechnung; Buchführung; Buchhaltung; Educational game; Lernspiel; Simulation program; Simulationsprogramm; Equations; Mathematics; Gleichungslehre; Case method; Fallmethode; Hochschulbildung; Hochschulsystem; Hochschulwesen; Collegestudent; Russland
Abstract	The aim of this paper is to describe the innovative teaching approach used in the Southern Federal University, Russia, to teach accounting via a form of matrix mathematics. It thereby contributes to disseminating the technique of teaching to solve accounting cases using mutual calculations to a worldwide audience. The approach taken in this course provides useful insights for both accounting educators and accounting students by providing an alternative explanation and understanding of the main principles of accounting, and does so using a simple game simulation. This paper provides readers with an awareness of the broader international environment of accounting education and of the techniques that can be adopted in the teaching of accounting. The paper also demonstrates that any accounting operation can be represented by matrix equations, and, as a result, adds to the understanding of alternative processes of recording transactions and the mathematical generation of essential accounting reports. The paper thereby reveals the potential value of matrix-based approaches to accounting within the accounting educational environment. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01