Accounting History in Undergraduate Introductory Financial Accounting Courses: An Exploratory Study

The Accounting Education Change Commission (AECC) and others called for changes in the accounting curriculum and suggested that instructors bring accounting history into the classroom. In this study, the authors surveyed faculty at a sample of institutions to determine (a) which faculty members form...

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Bibliographic Details
Published in:Journal of education for business 2002-03, Vol.77 (4), p.198-202
Main Authors: Williams, Satina V., Schwartz, Bill N.
Format: Article
Language:English
Subjects:
Accounting
Accreditation
Business education
Classrooms
Core curriculum
Course Content
Course Descriptions
Curricula
Education
Higher Education
History
Introductory Courses
Questionnaires
Students
Teaching
Teaching Methods
Undergraduate Study
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Summary:The Accounting Education Change Commission (AECC) and others called for changes in the accounting curriculum and suggested that instructors bring accounting history into the classroom. In this study, the authors surveyed faculty at a sample of institutions to determine (a) which faculty members formally incorporated accounting history into the undergraduate introductory financial accounting class and (b) their opinions about the usefulness of incorporating accounting history into the course. Contrary to the AECC recommendations, the authors found that the respondents did not overwhelmingly support formally incorporating accounting history into undergraduate introductory financial accounting courses. They also discuss implications of their findings and suggest ways to encourage more instruction in accounting history.
ISSN:0883-2323
1940-3356
DOI:10.1080/08832320209599071