Verständliche und motivierende Erklärungen im Rechnungswesenunterricht

Abstract

Clear and motivating teacher explanations are crucial for students´ learning motivation and achievement. This holds particularly true for teaching accounting as it is often considered a difficult and boring subject with little relevance to students’ everyday lives. Yet, the field of business didactics lacks findings regarding the design of effective teacher explanations. So far, there has been little research on instructional explanations, in particular, on the learners’ perception of effective explanations. Thus, this paper presents and discusses answers to what constitutes clear and motivating explanations in accounting classes from a students’ point of view with findings from a qualitative interview study. In doing so, high priority is placed on an authentic reconstruction of students’ conceptions as well as on an analytic-systematic representation.