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Sarah Culhane; Tom O'Mahony – Accounting Education, 2025
This study addresses students' approaches to learning the double entry of a financial transaction. A phenomenographic approach was used to collect and analyse qualitative empirical data. By focusing on an under-researched topic, the study contributes to accounting education literature and identifies a set of four hierarchical categories that…
Descriptors: Accounting, Financial Audits, Business Education, Learning Strategies