Our results indicate that one-third of programs employ the user perspective, and one-fifth the traditional preparer approach, while nearly half use a blend of the two. Programs using the preparer approach tend to focus on the accounting major (e.g., performance and career goals). In contrast, user approach institutions appear to emphasize performance issues and career paths of non-accounting majors.
Comunale, C.L., Sexton, T.R. and Gara, S.C. (2008), "Current factors and practices related to instructional approach in the introductory financial accounting course", Schwartz, B.N. and Catanach, A.H. (Ed.) Advances in Accounting Education (Advances in Accounting Education, Vol. 9), Emerald Group Publishing Limited, Bingley, pp. 221-232. https://doi.org/10.1016/S1085-4622(08)09010-XDownload as .RIS
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