TY  - CHAP
AB  - For nearly two decades, accounting educators have debated whether to continue with a preparer approach, or adopt a user perspective, or a blended model in the introductory financial accounting course. We examine the extent to which accounting programs have chosen to employ each approach, the factors that influenced their selection, as well as the relative importance of each factor. We also explore institutional and course characteristics associated with the choice of instructional method.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.
VL  - 9
SN  - 978-1-84950-519-2, 978-0-7623-1458-4/1085-4622
DO  - 10.1016/S1085-4622(08)09010-X
UR  - https://doi.org/10.1016/S1085-4622(08)09010-X
AU  - Comunale Christie L.
AU  - Sexton Thomas R.
AU  - Gara Stephen C.
ED  - Bill N. Schwartz
ED  - Anthony H. Catanach
PY  - 2008
Y1  - 2008/01/01
TI  - Current factors and practices related to instructional approach in the introductory financial accounting course
T2  - Advances in Accounting Education
T3  - Advances in Accounting Education
PB  - Emerald Group Publishing Limited
SP  - 221
EP  - 232
Y2  - 2024/05/05
ER  -