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The Role of University Teacher Education for Accounting Teachers' Pedagogical Content Knowledge

Sat, April 18, 8:15 to 9:45am, Sheraton, Floor: Fourth Level, Chicago VI&VII

Abstract

Teacher education programs at universities play a major role for the development of (prospective) teachers’ knowledge. In this paper we examine content knowledge (CK) and pedagogical content knowledge (PCK) of prospective teachers in accounting education based on a sample of 1,158 bachelor and master students from 24 German universities who participated in a knowledge test. Since teacher education programs at these universities differ with regard to requirements and course catalogues, we analyze the impact of different university-based learning opportunities on prospective teachers’ CK and PCK. We find significant positive effects of learning opportunities in accounting on teacher candidates’ CK. However, differences in PCK primarily result from differences in CK and cannot be explained by learning opportunities like accounting didactic courses.

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