TY - JOUR
T1 - The introductory financial accounting course
T2 - Its role in the curriculum for accounting majors
AU - Cherry, Alan A.
AU - Reckers, Philip
PY - 1983
Y1 - 1983
N2 - This paper reports a study that addressed two related research questions. The first concerns the proper emphasis in teaching introductory financial accounting in terms of the conceptual and procedural aspects of the subject. The second deals with the adequacy of introductory courses in preparing accounting majors for their intermediate and advanced accounting courses. Professors who had recently taught intermediate and/or advanced accounting responded to a questionnaire designed to answer the above questions. A recent study of the curriculum for accounting majors helped provide a framework for part of the questionnaire. The responses provide some evidence favoring a more conceptual emphasis, although it is not conclusive. There is a clear indication that these professors perceive the preparation received by accounting majors to be inadequate. A related finding is that more study of the accounting curriculum is needed, especially in terms of when the various topics should be taught.
AB - This paper reports a study that addressed two related research questions. The first concerns the proper emphasis in teaching introductory financial accounting in terms of the conceptual and procedural aspects of the subject. The second deals with the adequacy of introductory courses in preparing accounting majors for their intermediate and advanced accounting courses. Professors who had recently taught intermediate and/or advanced accounting responded to a questionnaire designed to answer the above questions. A recent study of the curriculum for accounting majors helped provide a framework for part of the questionnaire. The responses provide some evidence favoring a more conceptual emphasis, although it is not conclusive. There is a clear indication that these professors perceive the preparation received by accounting majors to be inadequate. A related finding is that more study of the accounting curriculum is needed, especially in terms of when the various topics should be taught.
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U2 - 10.1016/0748-5751(83)90030-1
DO - 10.1016/0748-5751(83)90030-1
M3 - Article
AN - SCOPUS:0002125484
SN - 0748-5751
VL - 1
SP - 71
EP - 82
JO - Journal of Accounting Education
JF - Journal of Accounting Education
IS - 1
ER -