What is it about?

A unique look at using the creation of a comic book by the authors to promote teaching of the double entry principle . The motivation and need for a comic book in accounting is discussed in the article accompanying the actual comic book.

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Why is it important?

Methods of teaching accounting needs to change in order to meet the needs of a changing student profile. Promoting a interest among students who are constantly engaged with electronic medium, it is important that accountant to include some visual works when teaching. The comic book has been created to teach the Italian history of Accounting yet at the same time make a link to the double entry system of accounting.

Perspectives

While a number of authors have commented on the visualization of accounting financial reports reports this comic illustration puts visualization into action. The student can understand the Italian perspective on the history of accounting and at the same time learn a very easy way to understand the system of double entry. The comic book has the added advantage of providing stress relief , as it can be coloured in during the teaching of a topic some students at first find stressful to understand.

Dr Vida Lucia Botes
University of Waikato

Read the Original

This page is a summary of: Creating a history of accounting: a visual approach, Accounting Auditing & Accountability Journal, May 2013, Emerald,
DOI: 10.1108/aaaj.2013.05926daa.002.
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