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CHAPTER II LITERATURE REVIEW
A. Theoretical
1. Nature of Accounting Education
Learning is a complex process that happens to everyone and lasting a lifetime, since a baby up to the grave later. One of the signs that someone
has learned something is a change in his her behavior. The change of the behavior is concerning both knowledge cognitive and skills
psychomotoric as well as those concerning values and attitudes affective Sadiman et al, 2003: 6. Learning is essentially a change
process in personality in the form of skills, attitudes, habits, and understanding Abdul Majid, 2014: 15.
Learning is deliberately used as a synonym of an English word “Instruction”. Instruction has more extensive meaning than teaching.
Teaching is in the context of teachers and students in a formal class room, while learning or instruction also include teaching and learning
activities which are not attended by teachers physically. Therefore, instruction is emphasized as a learning process, so the efforts planned in
manipulating sources of learning process that occurs in our students are called learning Sadiman, 2003: 7. Learning is essentially a process of
interaction among children, between children and learning resources, and between children and educators.
From the opinions expressed earlier, it can be concluded that learning occurs when an interaction process happens among students, the
environment and the control system. Accounting is an information system that measures business
activities, processes data into a report, and communicates the results to decision makers. Accounting is the language of business, because
accounting can communicate most of business information. A company distributes accounting report that summarizes the companys financial
performance to the owners, creditors, governments, and potential investors. The better you master the language of business, the better you
will manage the company Haryono, 2014: 4.
2. Cognitive Aspects
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