Using Mathematics to Teach Accounting Principles

Warsono, Sony; Darmawan, Arif; Ridha, Muhammad Arsyadi

doi:10.2139/ssrn.1439057

Cited by 6 publications

(17 citation statements)

References 27 publications

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“…For every debit (credit) entry there is a corresponding credit (debit) entry, and the value of debits must be equal to the value of credits. This ensures arithmetical accuracy of the recordings of financial transactions (Ellerman 2009;Haiden 2009;Myburgh, Fouche & Cloete 2011;Warsono et al 2009). For example, if the first account is credited (Cr) with an amount, then the second account must be debited (Dr) with the corresponding amount.…”

Section: Purpose Of the Studymentioning

confidence: 99%

“…This makes the understanding of mathematics integral to the successful study of accounting. There is a need for learning accounting from the perspective of mathematics (Warsono, Darmawan & Ridha 2009). Accounting is defined as a 'process of collecting, measuring, analysing and communicating information to and decision making within the business and other organisations' (University of Glasgow 2014), whereas mathematics is defined as 'the science that studies and explains numbers quantities, measurements, and the relations between them' (Webster 2018).…”

Section: Introductionmentioning

confidence: 99%

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Transdisciplinary relationship between mathematics and accounting

Mkhize

2019

TDSA

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Accounting and mathematics are closely related. There is little mathematics content that a profound relationship exists between mathematics and accounting. There is, however, a limited understanding of the nature of this relationship and the extent to which mathematics influences the teaching and learning of accounting. Accounting scholars perform a variety of calculations in accounting courses, making mathematics integral to the successful study of accounting. This investigative study is hinged on transdisciplinary relationship between mathematics and accounting in an undergraduate teacher education degree. The purpose of this article was to identify the mathematics topics required for the study of accounting in a Bachelor of Education (BEd) degree curriculum. A detailed analysis of the BEd Accounting course content for Accounting I, II and III regarding mathematical topics students encounter in their accounting modules was undertaken. A content analysis in the form documents was employed. Accounting course packs were analysed for mathematics required in a BEd curriculum. The analysis of accounting course packs revealed a range of mathematical content required for accounting. This finding confirmed the mathematical content needed for accounting, as identified under literature review. This article concludes with the implications for basic education, higher education, textbook writers, curriculum specialists and international policymakers.

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Section: Purpose Of the Studymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Transdisciplinary relationship between mathematics and accounting

Mkhize

2019

TDSA

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“…Islamic accounting is a development of general accounting (Baydoun et al, 2018) but makes Qur'an the primary foundation of its conceptual framework (AAOIFI, 2020). Therefore, understanding the accounting equation is one of the essential basics of accounting (Phillips and Heiser, 2011;Warren et al, 2018;Warsono, 2015aWarsono, , 2015bWeygandt et al, 2018;Zhou and Lamberton, 2021), which is also necessary for studying Islamic accounting. Understanding the accounting equation makes performing transaction analysis and journalizing processes easier (Fang and Slavin, 2017;Phillips and Heiser, 2011;Zhou and Lamberton, 2021).…”

Section: Introductionmentioning

confidence: 99%

Understanding Islamic accounting: a Quranic approach

Zaky

Warsono

2022

JIABR

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Purpose This study aims to identify the effect of the Quranic approach on understanding Islamic accounting among accounting students. Design/methodology/approach This study used an experimental field design with pre- and post-test involving 107 participants. Based on the self-determination theory, this study explores the role of Quranic involvement in Islamic accounting instructional design to improve learning outcomes. This study used a comparative analysis of an independent sample of the approach (Quranic vs technical learning) in instructional design (mathematics vs conventional). Findings This study proves that Islamic accounting learning outcomes differ between the Quranic and technical learning approaches. The Quranic approach provides better learning outcomes based on post-test scores. This difference is consistent in both conventional and mathematical instructional designs. Research limitations/implications First, this study is limited to the alleged role of the Quranic approach in participants' intrinsic motivation. Further studies can explore how and what part of participants' intrinsic motivation is affected by the Quranic approach. Second, this research is limited to the basics of Islamic accounting. Further studies can explore the role of the Quranic approach in understanding Islamic accounting transactions with higher complexity. Practical implications This study can be used to develop Islamic accounting instructional designs using a Quranic approach. Originality/value This study provides empirical evidence on the Quranic approach's role in improving learning outcomes. This study also fills in the scarcity of research on Islamic accounting teaching.

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Section: Introductionmentioning

confidence: 99%

“…Loca Pachioly believed that with using of math view of point could present logic for debt and credit rules. By learning mathematics will get dynamic to principles of accounting studying, expand abilities, and create a critical analysis (Warsono, Darmawan, and Ridha, 2009). Since accounting course in Iran country is accepted of four high school fields (mathematics, empirical science, human science and technical) therefore students abilities in mathematics would be different that might affect on their successful in principles of accounting then they should schedule for this matter to improve their abilities (Gary, 2008).…”

Section: Introductionmentioning

confidence: 99%

The effect of mathematics subject on accounting students of private and state universities in Iran

SALEHI¹

2013

Ankara Universitesi Egitim Bilimleri Fakultesi Dergisi

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It is proved that mathematics ability effect on understanding in principles of accounting in some research but number of these investigations is very low. The main purpose of this research is to explore the relationship between influence of mathematics ability on understanding in principles of accounting through investigating relationship between students score in principle of accounting lesson and students score on mathematics pre-test and math score. Statistical sample consists of 184 own state university's students and 105 private university's students that they had selected principle of accounting lesson, involved 120 accounting fields students, 84 management students and 85 economic students. Pre-test only involve areas of mathematics that have more impact on understanding in principles of accounting. Results showed students arithmetical skills are high in both universities and conceptual skills in own state university and algebra skills in private university are low and mathematics skills has a significant effect on principles of accounting score. In addition, students' self-confidence beliefs and its impact on students score in mathematics and principles of accounting lessons were explored. Results showed students who had high level of self-confidence had gotten better scores.

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Using Mathematics to Teach Accounting Principles

Cited by 6 publications

References 27 publications

Transdisciplinary relationship between mathematics and accounting

Transdisciplinary relationship between mathematics and accounting

Understanding Islamic accounting: a Quranic approach

The effect of mathematics subject on accounting students of private and state universities in Iran

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