Summary: | This paper explores the notion of a 'threshold concept' and discusses its possible implications for higher education research and practice. Using the case of introductory accounting as an illustration, it is argued that the idea of a threshold concept provides an emerging theoretical
framework for a 're-view' of educational research and practice. It is argued that this re-view both demands and supports several forms of dialogue about educational research and practice: within the disciplines (between lecturers and between lecturers and students) and between lecturers and
educational developers. Finally, it is suggested that, rather than representing a research field in its own right, the threshold concepts framework may act as a catalyst, drawing together a variety of fields of research in a productive educative framework.
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