Conference address: the accounting education change movement in the United States

Hartwell Herring

Accounting Education, 2003, vol. 12, issue 2, 87-95

Abstract: This paper is based on a keynote speech made before the British Accounting Association Special Interest Group on Accounting Education in May 2002. Its purpose is to present the author's perspectives about the accounting education change movement in the United States during the decade of the 1990s. The paper questions whether accounting is taught too much from a practical as opposed to a conceptual basis. It also questions whether textbooks have remained sufficiently contemporary and kept pace with the needs of accounting instructors and students. The paper then turns to the issue of professional image, suggesting that recent corporate scandals have tarnished the image of the accounting profession. The recommendations of the so-called change literature are then used as a basis for suggesting that academe must take care not to let analytical skills become a casualty of change. Finally the paper provides suggestions regarding the design and process of scholarly papers on the subject of accounting education.

Keywords: accounting education change; curriculum development (search for similar items in EconPapers)
Date: 2003
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Citations: View citations in EconPapers (4)

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DOI: 10.1080/0963928032000091710

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