Although teachers significantly influence the quality of education, relatively little is known in vocational and business education about how educators in vocational schools think and act. This work addresses this research deficit in a theory-driven manner. Focusing on the area of learning content related to accounting, the author analyzes the perspectives reported by teachers, how they design their lessons, and how the resulting effects manifest on the part of the learners. He then examines the extent to which connections can be identified between teachers' perspectives, lesson design, and output.