THEAccounting EducatorEvidence, ideas and practice for accounting teachers
Latest stories
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 · 15 September 2026 · 8 minute read