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Rechnungswesenunterricht am Scheideweg
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Seit mehr als zwanzig Jahren ringen Wirtschaftspdagogen um die "richtige" Ausrichtung des Rechnungswesenunterrichts. Im Zentrum der Auseinandersetzungen steht seit geraumer Zeit die so genannte Bilanzmethode, die in ihrer algorithmisierenden Verkrzung konomischer Prozesse das Verstehen konomischen Handelns be- bzw. verhindert. Eine in Richtung Kostenrechnung und Controlling erweiternde Perspektive des "wirtschaftsinstrumentellen Rechnungswesens", die von Gttinger Wirtschaftspdagogen entwickelt, instrumentiert und an verschiedenen Standorten empirisch geprft wurde, bestimmt die gegenwrtige Debatte. Dieser Band prsentiert Beitrge zu einem internationalen Symposium, das im Jahre 2004 in Bamberg stattfand, und gibt einen berblick ber den aktuellen Stand der fachdidaktischen Diskussion.
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