Munich Center of the Learning Sciences

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Michael-Marco Schönlein

Country of origin: Germany/ USA

Thesis topic:
Modelling and Measuring of an Accounting Competence in Vocational Education and Training

Abstract: The motivation for the research project lies in the aim of vocational education and training to educate students with solving tasks for situations at their workplaces. They should be able to solve complex duties given by their supervisors by their own, while they use a system like thinking, make their own decissions and monitore themselves. Teachers have to build up knowledge as an input variable like attributes an individuum has to posess in order to perform completely but also have to educate competences in the meaning of knowledge utilization as an output variable reflecting the demands of the job.

In the international discussion the reconfiguration of curricula from knowledge-based to competence based is common sense. So for my research I defined an „accounting competence“ definition following Weinert and Klieme, who understand competence as cognitive prerequisites for meeting demands and tasks as social components to solve problems in variable situations successfully and responsibly.“

At the moment there are two several subject-didactical methods for building an accounting knowledge and accounting competence in Germany. In a quasi-experimental design, I try to find out, which of these two methods  leads to more system-like and economical thinking in the field of accounting.

Supervisors: Prof. Dr. Rudolf Tippelt, Prof. Dr. Susanne Weber

Homediscipline: Human Resource Education