An analysis of how students construct knowledge in a course with a hierarchical knowledge structure

Passing the introductory accounting semester is often seen as a challenge for first year students. Being aware of both effective and ineffective ways of constructing knowledge in a discipline with a hierarchical knowledge structure will be of value to students and teachers alike in assisting in the development of effective styles of learning. This article, which is part of a larger body of research, analyses how students in an introductory financial accounting class at Rhodes University constructed knowledge. Previous research described the course as having a hierarchical knowledge structure. In this research, first year accounting students at Rhodes University were interviewed to gain an improved understanding of how they constructed knowledge in this course. This article describes how students who were successful in passing this semester course used similar, effective ways of constructing knowledge, while students who were not successful also employed similar but less effective ways of constructing knowledge. These different ways of constructing knowledge, both effective and ineffective, were analysed, using the Bernstein’s pedagogic device and Maton’s Legitimation Code Theory. This article provides those involved in teaching and learning in a discipline with a hierarchical knowledge structure, with a theoretical explanation of why some methods of constructing knowledge are more effective than others. Understanding and being explicit about more (and less) effective ways of constructing knowledge in a course with a hierarchical knowledge structure can guide those involved in teaching and learning to improve results.