Authors
Hasnidar Hasnidar
Source / Journal
Accounting Student Series on Emerging Trends
Citations
0
Downloads
10
Indexed Tier
Scopus Q3
Conceptual errors in accounting are not exclusive to introductory courses; they persist and take more complex forms in intermediate-level courses. This study aims to describe the types of conceptual errors most frequently observed among accounting students during the teaching of Intermediate Financial Accounting 1 and 2, and to explore the contributing factors underlying these errors based on direct classroom experience. Using a qualitative descriptive approach grounded in practitioner observati...