Introductory accounting: Principles or financial?

Advances in Accounting Education

ISBN: 978-1-84855-882-3, eISBN: 978-1-84855-883-0

ISSN: 1085-4622

Publication date: 12 August 2009


Introductory accounting courses have the dual objectives of teaching the fundamentals of financial and managerial accounting and creating the environment in which students develop positive attitudes toward the discipline. This study examines the extent to which there are differences in effectiveness in attaining each of these objectives under the financial accounting approach to introductory accounting versus a principles of accounting approach. We analyzed attitudes and quiz scores for non-accounting majors in a managerial accounting class as during the period of a curriculum change. Results indicate that student attitudes toward accounting as a discipline were largely unaffected. Student attitudes toward accounting as a factor affecting their careers after graduation were significantly more positive. There were no differences in quiz scores in the managerial accounting course. These findings suggest that although the financial accounting approach is more efficient, it is equally effective with respect to content delivery and more effective with respect to promoting the importance of accounting to careers.


Braun, R.L. and Titard, P.L. (2009), "Introductory accounting: Principles or financial?", Schwartz, B.N. and Catanach, A.H. (Ed.) Advances in Accounting Education (Advances in Accounting Education, Vol. 10), Emerald Group Publishing Limited, Bingley, pp. 189-203.

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