A proposal for inquiry-based learning in accounting using study and research paths

Abstract

Integrating inquiry-based learning into foundational accounting courses remains a challenge due to entrenched lecture-based practices. This study introduces Study and Research Paths (SRPs), a structured inquiry approach based on the Anthropological Theory of the Didactic, to promote active learning in a first-year accounting course on indirect taxation. Conducted at a Spanish university, the intervention centred on a realistic value added tax case and employed two instructional tools: a question–answer map and an inquiry logbook. Implemented over 12 sessions, this SRP encouraged student collaboration, critical inquiry, and greater ownership of learning. Findings from three iterations revealed improved engagement, deeper conceptual understanding, and enhanced teamwork skills. Teachers noted a productive shift in classroom dynamics and effective use of digital platforms such as Microsoft Teams. The study offers a replicable model for embedding inquiry in accounting education and highlights SRPs’ broader potential to support active learning in disciplines requiring both conceptual exploration and procedural competence.