The Contemporary Significance of the Early Accounting Teaching Methods

Erzsebe Szasz, E. Debrenti
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Abstract

In the light of global trends, economic operators cannot withstand change. At first, computer-driven technologies replaced only routine tasks, which were easily programmed using algorithms. However, as a result of technological development, artificial intelligence, machine learning, the internet and big data, machines have acquired an understanding of non-routine tasks. They have become autonomous, and are now capable of solving more and more complex tasks.The job opportunities offered by the new digitalized world ask for new competencies developed by the education system. Our research examines 20 th-century teaching methods based on final exams made public, then compares and contrasts them to 21 st-century teaching materials and examination methods. One of the significantobservations is that between 1900 and 1918, the final exam in mathematics contained only word problems. The majority of the 223 problems available, 57 by number, focused on “capital, interest, benefit, loan, sales and purchase.” The wording of the problemsreflects the (actual) problems and events of the time. Although case studies are still present, most problems are the “calculate, solve, circle, underline” type. Example problems are often provided; thus, problem-solving turns into a routine task. The earlier method yet based on word problems inspired by our everyday economic reality might prove helpful in developing problem-solving skills, in reducing reading comprehension difficulties present at all levels of education as well as in indirectly raising awareness of today’s environmental, personal finance, issues.
早期会计教学方法的当代意义
在全球趋势下,经济操作者无法承受变化。起初,计算机驱动的技术只取代了常规任务,这些任务很容易用算法编程。然而,由于技术的发展,人工智能、机器学习、互联网和大数据,机器已经掌握了非常规任务的理解。它们已经变得自主,现在能够解决越来越复杂的任务。新的数字化世界提供的就业机会要求教育系统培养新的能力。我们的研究以公开的期末考试为基础,考察了20世纪的教学方法,然后将它们与21世纪的教材和考试方法进行了比较和对比。其中一个重要的观察是,在1900年到1918年之间,数学期末考试只有文字问题。223个问题中,有57个问题集中在“资金、利息、收益、贷款、销售和购买”方面。问题的措辞反映了当时的(实际)问题和事件。尽管案例研究仍然存在,但大多数问题都是“计算,解决,圈,划线”类型的。通常会提供示例问题;因此,解决问题变成了一项日常任务。早期的方法是基于受日常经济现实启发的文字问题,可能有助于培养解决问题的能力,减少各级教育中存在的阅读理解困难,并间接提高对当今环境、个人财务问题的认识。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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