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The Meta Language of Accounting: What's the Level of Students' Understanding?

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Document pages: 5 pages

Abstract: Students rely on rote knowledge to learn accounting concepts. However, this approach does not allow them to understanding the meta language of accounting. Meta language is simply the concepts and terms that are used in a profession and are easily understood by its users. Terms such as equity, assets, and balance sheet are part of the accounting meta language. The authors used a pre-test in upper level accounting courses at several universities over multiple semesters to evaluate students understanding of the accounting meta language. The students average scores on the pre-test were less than the anticipated average scores. The paper offers some suggestions on steps that can be used by educators to strengthen students understanding of accounting meta language.

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