Doctoral thesis of Philosophy: An exploration of threshold concepts in accounting education

The focus of this study is on threshold concepts in the accounting discipline, in particular, to identify threshold concepts in the undergraduate accounting subject area of financial accounting, and to understand how and why threshold concepts are conceived and construed. An outcome of the identification and understanding of threshold concepts in financial accounting from this study is the potential to inform teaching and learning practices and approaches and in what ways they may contribute to enhancing the teaching and learning of undergraduate accounting students.