Foundations of Accounting: Effective Strategies for First-Year Students

Abstract

Teaching accounting to first-year students requires innovative strategies that go beyond traditional lectures. This article proposes an integrated pedagogical framework combining gamification, visual tools, and digital platforms to improve student engagement and conceptual understanding in first-year accounting education. It examines how environmental factors, prior knowledge, and student-faculty interaction influence learning outcomes. The integration of soft skills and industry-relevant competencies is emphasized as essential for aligning academic training with professional expectations. By analysing diverse instructional tools, including board games, mobile apps, and flipped classrooms, the study proposes a student-centred framework for introductory accounting education. The findings support the need for adaptable, engaging, and context-aware teaching practices that foster both technical proficiency and transferable skills.