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THRESHOLD CONCEPTS: LINKING COMPLEX MEANING IN FINANCIAL INSTRUMENTS WITH STUDENTS’ PRIOR KNOWLEDGE IN ACCOUNTING AND THEIR LIVED EXPERIENCES.

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Title: THRESHOLD CONCEPTS: LINKING COMPLEX MEANING IN FINANCIAL INSTRUMENTS WITH STUDENTS’ PRIOR KNOWLEDGE IN ACCOUNTING AND THEIR LIVED EXPERIENCES.
Authors: Lubbe, I.1, Bardien, M.1
Source: South African Journal of Higher Education. Oct2025, Vol. 39 Issue 5, p191-210. 20p.
Subject Terms: *Threshold concepts (Learning), *Prior learning, *Accounting education, *Experiential learning, *Psychology of students, Financial instruments, Narratives
Abstract: Educators often face challenges in teaching accounting concepts and terminology in a way that helps students truly understand their meaning. In the specialised field of financial instruments, identifying and foregrounding the complex meanings of threshold concepts is often challenging. This study identifies five threshold concepts in accounting for financial instruments and describes how these concepts are bounded in the financial accounting discipline. Student participants describe how they navigate through the liminal space of troublesome knowledge to transformative knowledge and whether these concepts, once grasped, enable the irreversibility of knowledge and understanding. The findings indicate that students experienced the concepts conceptually difficult and troublesome, specifically relating to language. The findings suggest that connecting threshold concepts with prior knowledge and contextualising their meaning with students’ lived experiences led to irreversible knowledge. [ABSTRACT FROM AUTHOR]
Copyright of South African Journal of Higher Education is the property of Sabinet Online Limited and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Database: Education Research Complete
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  Data: THRESHOLD CONCEPTS: LINKING COMPLEX MEANING IN FINANCIAL INSTRUMENTS WITH STUDENTS’ PRIOR KNOWLEDGE IN ACCOUNTING AND THEIR LIVED EXPERIENCES.
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  Data: Educators often face challenges in teaching accounting concepts and terminology in a way that helps students truly understand their meaning. In the specialised field of financial instruments, identifying and foregrounding the complex meanings of threshold concepts is often challenging. This study identifies five threshold concepts in accounting for financial instruments and describes how these concepts are bounded in the financial accounting discipline. Student participants describe how they navigate through the liminal space of troublesome knowledge to transformative knowledge and whether these concepts, once grasped, enable the irreversibility of knowledge and understanding. The findings indicate that students experienced the concepts conceptually difficult and troublesome, specifically relating to language. The findings suggest that connecting threshold concepts with prior knowledge and contextualising their meaning with students’ lived experiences led to irreversible knowledge. [ABSTRACT FROM AUTHOR]
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  Data: <i>Copyright of South African Journal of Higher Education is the property of Sabinet Online Limited and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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        Value: 10.20853/39-5-6008
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        Text: English
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      – SubjectFull: Prior learning
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      – SubjectFull: Accounting education
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      – TitleFull: THRESHOLD CONCEPTS: LINKING COMPLEX MEANING IN FINANCIAL INSTRUMENTS WITH STUDENTS’ PRIOR KNOWLEDGE IN ACCOUNTING AND THEIR LIVED EXPERIENCES.
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              Text: Oct2025
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