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- W2006331249 abstract "Any proposal to meaningfully improve accounting education in the United States must begin with a fundamental reassessment of the elementary accounting sequence. At present, we contend these courses are intellectually sterile, textbook bound, and bookkeeping oriented. While comprising approximately 50% of an accounting program's student credit hours, they are typically taught by part-timers, short-timers, and graduate students. Given this environment, it is not surprising to find that the best and brightest students in the business school often foresake accounting as a major. The authors explore the causes of this situation and suggest that the elementary accounting courses should be reconceptualized. New objectives are identified for the courses, and new topical content and pedagogy is suggested." @default.
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- W2006331249 date "1991-03-01" @default.
- W2006331249 modified "2023-09-25" @default.
- W2006331249 title "Rethinking the objectives and content of elementary accounting" @default.
- W2006331249 doi "https://doi.org/10.1016/0748-5751(91)90019-n" @default.
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