Why Combining Interrelated Subjects does not Make a Global Subject – Lessons Learnt from the Latest Curriculum Reform of Austrian Commercial Schools

In order to enhance students’ understanding of the interrelationships between business administration, business mathematics and accounting, the recently developed curriculum of Austrian commercial schools comprises one global subject in which the contents of these three subjects have been combined. A second subject called “business practice” has been introduced to provide sufficient time to apply the acquired business knowledge to practice-oriented tasks. The results of a formative evaluation study show that several teachers have considerable difficulties to put the main ideas of these two subjects into practice and that many students find it hard to understand the identity of these two subjects.