Journal of Education & Social Policy

A Conceptual Framework for Accounting Education Research
Dr Audra Ong, Dr Roger Hussey

Abstract
There has been substantial research into different aspects of teaching accounting at the undergraduate level. However, a substantial part of the research has focussed on only one part of the process, the understanding of students. The findings of the research have improved our knowledge of the student’s learning issues but have done little to illuminate the connections in the entire educational process, including such factors as lecturing styles and the quality of printed materials. This paper explains communication theory and reviews the research that has been conducted into various aspects of that theory. A conceptual framework is constructed that identifies and incorporates all the different aspects and identifies the importance of their relationships. The paper is completed with a proposal for further research based on the conceptual framework.

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