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Learning Potential of Students' Errors in Accounting Lessons: A Mixed-Methods Analysis

Fri, April 13, 4:05 to 6:05pm, New York Hilton Midtown, Floor: Concourse Level, Concourse F Room

Abstract

We assume that students’ errors in the classroom contain a high learning potential. To enable students to learn from their errors, teachers need professional error competence (PEC). In our field of interest—business and economic education—teachers lack in professional error competence and empirical evidence on how students learn from errors remains scarce. We work on this research gap and focus on PEC in accounting education. In the present study, we aim to analyse teachers’ PEC in real classroom situations and to examine the learning potential of students’ errors from different perspectives. We videotaped teachers’ action in commercial schools and analyzed the occurring error situations. In this proposal, we report first results of the theoretically learning potential of students’ errors.

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