• Giao Reynolds Torrens University Australia, Adelaide, Australia
  • Mick Grimley Torrens University Australia, Melbourne, Australia




First Level Accounting, Tertiary Accounting, Graphical Method, Student Understanding, Student Engagement


Introductory accounting is a first level accounting subject in an undergraduate accounting degree. The subject provides students with fundamental knowledge of, and skills in applying, accounting concepts and principles, and prepares students for higher level accounting subjects. Research shows many students struggle to understand these accounting fundamentals, and indicates that contemporary teaching methods, utilising visualisation and graphical representation, could benefit student learning. An innovative method of teaching accounting using graphics proposed by Darlow (2016), yet to be validated, has potential to enhance the understanding of complex accounting principles. The current study uses a quasi-experimental method to compare students taught using a traditional approach to those taught using Darlow’s method. The sample consists of undergraduate students enrolled in the introductory accounting subject in two consecutive trimesters; a control group of students taught in Trimester 2 and a quasi-experimental group taught in Trimester 3. Tests of understanding were compared to ascertain differences and a satisfaction survey was deployed. Findings provide implications for teaching both introductory and higher-level accounting subjects, and for designing learning and assessment materials.


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How to Cite

Reynolds, G., & Grimley, M. (2019). TEACHING FIRST LEVEL TERTIARY ACCOUNTING USING A GRAPHICAL METHOD TO IMPROVE STUDENTS’ UNDERSTANDING AND ENGAGEMENT. PEOPLE: International Journal of Social Sciences, 5(2), 103–122. https://doi.org/10.20319/pijss.2019.52.103122