<![CDATA[Practical programming instruction for Accounting Education students remains challenging because many learners enter the course without prior information-technology experience. This study examines how Accounting Education students experience basic programming through Kodular and Python and identifies the perceived benefits and challenges of combining visual and text-based programming. We used a descriptive qualitative design. Data were collected through semi-structured interviews, classroom observations, and documentation of learning materials and practical assignments, and were analyzed thematically through data reduction, data presentation, and conclusion drawing. The findings indicate that Kodular reduced initial syntactic barriers and helped students visualize algorithms, input-process-output relationships, and program flow. It also supported participation, confidence, experimentation, and collaborative problem solving. Python created greater difficulty because students had to manage syntax, indentation, variables, branching, loops, and debugging; however, these demands encouraged more systematic reasoning, attention to detail, and problem solving. The study’s novelty lies in examining the transition from block-based to text-based programming among Accounting Education students rather than computer-science majors. Practically, the findings support a staged curriculum in which visual programming is used as scaffolding before text-based programming. The study contributes a contextual explanation of how the two approaches can complement each other in developing digital and computational competencies.]]>
