THEAccounting EducatorEvidence, ideas and practice for accounting teachers
Latest stories
Two related paper-based tasks sit side by side, one completed with a translucent guide and the other completed independently without it.
AI & Technology

What can students do after AI is switched off?

Polished AI-assisted work may show what a student can produce, but not necessarily what they have learned. A meta-analysis in programming education offers accounting educators a useful assessment distinction: evaluate performance with AI separately from competence demonstrated without it.

The Accounting Educator · 16 September 2026 · 7 minute read
Two text-free paper arrangements sit across a reporting-period boundary: work occurs before later payment, while an earlier insurance payment covers time beyond the boundary. A coral thread links the different structures as translucent guides gradually disappear.
Research → Practice

How to design worked examples for transfer, not just imitation

Complete solutions can help novices learn an accounting procedure, but success on a similar question may reveal little about adaptable understanding. A cross-disciplinary review suggests practical ways to expose the reasoning, prompt explanation and withdraw support, provided lecturers treat them as design ideas to test rather than a proven recipe.

The Accounting Educator · 8 minute read