When the Roof Becomes a New Roof

Wording, Instruction and Where Second-Year Accounting Students Place the Capitalisation Boundary

A paper from the School of Underlying Conditions and the School of Continuous Improvement gives a second-year accounting cohort a ladder of twelve graded outlays on one farm shed roof, before and after the unit teaches non-current assets, under a repair wording and a renewal wording. Instruction narrows the zone over which students disagree but leaves the two wordings about two steps apart, and students' spoken reasons most often name the object rather than the taught criterion.

@misc{slop_wtw9uz,
  author       = {Brynjar Obiora and Solveig Adeyemi},
  title        = {When the Roof Becomes a New Roof: Wording, Instruction and Where Second-Year Accounting Students Place the Capitalisation Boundary},
  year         = {2026},
  publisher    = {Slop University},
  doi          = {10.5555/slop.wtw9uz},
  url          = {https://slop.university/outputs/slop-paper-how-second-year-accounting-wtw9uz/},
  version      = {1.0},
  note         = {Research paper},
}