Poster 20:

Making Accounting Thinking Visible: Visual Thinking Strategies, Generative AI and Metacognitive Development in Pre-University Education

Zuliana Zaludin, Heriot-Watt University, UK

This study discusses the use of Visual Thinking Strategies (VTS) and Generative AI (GenAI) to create visual representations of abstract concepts in Accounting for pre-university students. The study tackles the problem of rote learning in technical disciplines and uses a ‘human-led, AI-assisted’ pedagogical approach for students to conceptualise and generate visuals for Accounting concept such as matching and prudence, through the use of prompts. Using the Dual Coding Theory, the researcher attempts to take the emphasis off calculation and on to exploration. The study hopes to show the positive impact of imaginative, visual workflows on students’ engagement and understanding of Accounting.