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BibTex RIS Kaynak Göster
Yıl 2021, Sayı: 64, 85 - 91, 31.01.2021
https://doi.org/10.26650/MED.784978

Öz

Kaynakça

  • Albin, M. (1994). A cross cultural look at the origins and development of accounting. Accounting Educator’s Journal 6: 110-127.
  • Albrecht, W.S. and Sack, R.J. (2000). Accounting education: Charting the course through a perilous future. Sarasota, FL: American Accounting Association
  • Albrecht, W.S. and Sack, R.J. (2001). The perilous future of accounting education. The CPA Journal 71 (3): 16-23.
  • American Accounting Association (AAA) (1986). Special Report: Future Accounting Education: Preparing for the Expanding Profession. Issues in Accounting Education, 1(1), 168-195.
  • Amernic, J. and Elitzur, R. (1992). Using Historical Annual Reports in Teaching: Letting the Past Benefit the Present. Accounting Historians Journal, 19(1), 29-50.
  • Amernic, J. and Craig, R. (2004). Reform of Accounting Education in the post- Enron Era: Moving Accounting 'Out of the Shadows. Abacus, 40(3), 342-378.
  • Apostolou, B., Dorminey, J. W., Hassell, J. M., and Watson, S. F. (2013). Accounting education literature review (2010–2012). Journal of Accounting Education, 31(2), 107-161.
  • Bisman, J. (2009). Making accounting historians. Accounting Historians Journal, 36(1), 135-162.
  • Coffman, E. N., Roberts, A. R., and Previts, G. J. (1989). A history of the Academy of Accounting Historians 1973–1988. Accounting Historians Journal, 16(2), 155-206.
  • Dellaportas, S. (2019). Accounting education what it is, and what it is not. Accounting Education, 28(2), 119-126.
  • Demski, J. S. (2007). Is accounting an academic discipline?, Accounting Horizons, 21(2), 153-157.
  • Diamond, M. (2005). Accounting education, research and practice: After Enron, where do we go?. European Accounting Review, 14(2), 353-362.
  • Douglas, S., and Gammie, E. (2019). An investigation into the development of non-technical skills by undergraduate accounting programmes. Accounting Education, 28(3), 304-332.
  • Etter, E. R., Burmeister, S. L., & Elder, R. J. (2000). Improving student performance and retention via supplemental instruction. Journal of Accounting Education, 18(4), 355-368.
  • Flegm, E. H. (1991). The relevance of history in accounting education: Some observations. Journal of Accounting Education, 9(2), 355-363.
  • Fogarty, T. J. (2010). Revitalizing accounting education: a highly applied liberal arts approach. Accounting Education: an international journal, 19(4), 403-419.
  • Gendron, Y. (2015). Accounting academia and the threat of the paying-off mentality. Critical Perspectives on Accounting, 26, 168-176.
  • Goldstein, J., Sauer, P., & O'Donnell, J. (2014). Understanding factors leading to participation in supplemental instruction programs in introductory accounting courses. Accounting Education, 23(6), 507-526.
  • Gomes, D., Carnegie, G. D., Napier, C. J., Parker, L. D., and West, B. (2011). Does accounting history matter? Accounting History, 16(4), 389-402.
  • Hines, R. D. (1989). Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession. Accounting, Auditing &Accountability Journal, 2(2), 72-92. Inanga, E. L. and Schneider, W. B. (2005). The failure of accounting research to improve accounting practice: a problem of theory and lack of communication. Critical Perspectives on Accounting, 16(3), 227-248.
  • Jones, J. P., & Fields, K. T. (2001). The role of supplemental instruction in the first accounting course. Issues in Accounting Education, 16(4), 531-547.
  • Kimmel, P. (1995). A framework for incorporating critical thinking into accounting education. Journal of Accounting Education, 13(3), 299-318.
  • Parker, L.D., Guthrie, J., and Linacre, S. (2011). The relationship between academic accounting research and professional practice. Accounting, Auditing & Accountability Journal, 24(1), 5-14.
  • Previts, G. J., Parker, L. D., and Coffman, E. N. (1990). Accounting history: definition and relevance. Abacus, 26(1), 1-16.
  • Rankin, M., Stanton, P., McGowan, Ferlauto, K., and Tilling, M. (2012). Contemporary Issues in Accounting. Australia: Wiley and Sons. Richardson, A. J. (2008). Strategies in the development of accounting history as an academic discipline. Accounting History, 13(3), 247-280.
  • Sangster, A., Stoner, G. N., and McCarthy, P. A. (2007). Lessons for the classroom from Luca Pacioli. Issues in Accounting Education, 22(3), 447-457.
  • Sangster, A. (2010). Using accounting history and Luca Pacioli to put relevance back into the teaching of double entry. Accounting, Business & Financial History, 20(1), 23-39.
  • Sangster, A., Franklin, E., Alwis, D., Abdul-Rahim, J., and Stoner, G. (2014). Using Pacioli’s pedagogy and medieval text in today’s introductory accounting course. Journal of Accounting Education, 32(1), 16-35.
  • Scott, WR (2012). Financial Accounting Theory, 6th Edition. Toronto: Pearson Canada Inc.
  • Sterling, R.R. (1967). A statement of basic accounting theory: A review article. Journal of Accounting Research, 5(1), 95-112.
  • Sterling, R.R. (1973). Accounting research, education and practice. Journal of Accountancy (pre-1986), 136 (3), 44-52.
  • Webb, J., & Chaffer, C. (2016). The expectation performance gap in accounting education: A review of generic skills development in UK accounting degrees. Accounting Education, 25(4), 349-367.
  • Zeff, S. A. (1989). Does accounting belong in the university curriculum. Issues in Accounting Education, 4(1), 203-210.
  • Zeff, S. A. (1999). The evolution of the conceptual framework for business enterprises in the United States. Accounting Historians Journal, 26(2), 89-131.

An Approach to Integrating Historical Perspective into an Undergraduate Accounting Course

Yıl 2021, Sayı: 64, 85 - 91, 31.01.2021
https://doi.org/10.26650/MED.784978

Öz

This paper describes an approach to integrating historical perspective into a fourth-year accounting course to supplement student learning of contemporary issues in accounting. Historical materials were mapped onto the course curriculum and delivered either through additional reading assignments or lectures. The purpose of this paper is to present an approach to course design that integrates an historical perspective into a course in an active manner. It provides a pathway for the inclusion of accounting’s history and accounting history research into accounting education. This approach goes beyond providing students with an abstract list of suggested readings. Instead, it incorporates supplemental material through two mapping processes: by topic and by course. This represents a novel and thorough approach to introducing an historical perspective of accounting to students while at the same time providing opportunities for examining contemporary accounting issues in a deeper and more robust way.

Kaynakça

  • Albin, M. (1994). A cross cultural look at the origins and development of accounting. Accounting Educator’s Journal 6: 110-127.
  • Albrecht, W.S. and Sack, R.J. (2000). Accounting education: Charting the course through a perilous future. Sarasota, FL: American Accounting Association
  • Albrecht, W.S. and Sack, R.J. (2001). The perilous future of accounting education. The CPA Journal 71 (3): 16-23.
  • American Accounting Association (AAA) (1986). Special Report: Future Accounting Education: Preparing for the Expanding Profession. Issues in Accounting Education, 1(1), 168-195.
  • Amernic, J. and Elitzur, R. (1992). Using Historical Annual Reports in Teaching: Letting the Past Benefit the Present. Accounting Historians Journal, 19(1), 29-50.
  • Amernic, J. and Craig, R. (2004). Reform of Accounting Education in the post- Enron Era: Moving Accounting 'Out of the Shadows. Abacus, 40(3), 342-378.
  • Apostolou, B., Dorminey, J. W., Hassell, J. M., and Watson, S. F. (2013). Accounting education literature review (2010–2012). Journal of Accounting Education, 31(2), 107-161.
  • Bisman, J. (2009). Making accounting historians. Accounting Historians Journal, 36(1), 135-162.
  • Coffman, E. N., Roberts, A. R., and Previts, G. J. (1989). A history of the Academy of Accounting Historians 1973–1988. Accounting Historians Journal, 16(2), 155-206.
  • Dellaportas, S. (2019). Accounting education what it is, and what it is not. Accounting Education, 28(2), 119-126.
  • Demski, J. S. (2007). Is accounting an academic discipline?, Accounting Horizons, 21(2), 153-157.
  • Diamond, M. (2005). Accounting education, research and practice: After Enron, where do we go?. European Accounting Review, 14(2), 353-362.
  • Douglas, S., and Gammie, E. (2019). An investigation into the development of non-technical skills by undergraduate accounting programmes. Accounting Education, 28(3), 304-332.
  • Etter, E. R., Burmeister, S. L., & Elder, R. J. (2000). Improving student performance and retention via supplemental instruction. Journal of Accounting Education, 18(4), 355-368.
  • Flegm, E. H. (1991). The relevance of history in accounting education: Some observations. Journal of Accounting Education, 9(2), 355-363.
  • Fogarty, T. J. (2010). Revitalizing accounting education: a highly applied liberal arts approach. Accounting Education: an international journal, 19(4), 403-419.
  • Gendron, Y. (2015). Accounting academia and the threat of the paying-off mentality. Critical Perspectives on Accounting, 26, 168-176.
  • Goldstein, J., Sauer, P., & O'Donnell, J. (2014). Understanding factors leading to participation in supplemental instruction programs in introductory accounting courses. Accounting Education, 23(6), 507-526.
  • Gomes, D., Carnegie, G. D., Napier, C. J., Parker, L. D., and West, B. (2011). Does accounting history matter? Accounting History, 16(4), 389-402.
  • Hines, R. D. (1989). Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession. Accounting, Auditing &Accountability Journal, 2(2), 72-92. Inanga, E. L. and Schneider, W. B. (2005). The failure of accounting research to improve accounting practice: a problem of theory and lack of communication. Critical Perspectives on Accounting, 16(3), 227-248.
  • Jones, J. P., & Fields, K. T. (2001). The role of supplemental instruction in the first accounting course. Issues in Accounting Education, 16(4), 531-547.
  • Kimmel, P. (1995). A framework for incorporating critical thinking into accounting education. Journal of Accounting Education, 13(3), 299-318.
  • Parker, L.D., Guthrie, J., and Linacre, S. (2011). The relationship between academic accounting research and professional practice. Accounting, Auditing & Accountability Journal, 24(1), 5-14.
  • Previts, G. J., Parker, L. D., and Coffman, E. N. (1990). Accounting history: definition and relevance. Abacus, 26(1), 1-16.
  • Rankin, M., Stanton, P., McGowan, Ferlauto, K., and Tilling, M. (2012). Contemporary Issues in Accounting. Australia: Wiley and Sons. Richardson, A. J. (2008). Strategies in the development of accounting history as an academic discipline. Accounting History, 13(3), 247-280.
  • Sangster, A., Stoner, G. N., and McCarthy, P. A. (2007). Lessons for the classroom from Luca Pacioli. Issues in Accounting Education, 22(3), 447-457.
  • Sangster, A. (2010). Using accounting history and Luca Pacioli to put relevance back into the teaching of double entry. Accounting, Business & Financial History, 20(1), 23-39.
  • Sangster, A., Franklin, E., Alwis, D., Abdul-Rahim, J., and Stoner, G. (2014). Using Pacioli’s pedagogy and medieval text in today’s introductory accounting course. Journal of Accounting Education, 32(1), 16-35.
  • Scott, WR (2012). Financial Accounting Theory, 6th Edition. Toronto: Pearson Canada Inc.
  • Sterling, R.R. (1967). A statement of basic accounting theory: A review article. Journal of Accounting Research, 5(1), 95-112.
  • Sterling, R.R. (1973). Accounting research, education and practice. Journal of Accountancy (pre-1986), 136 (3), 44-52.
  • Webb, J., & Chaffer, C. (2016). The expectation performance gap in accounting education: A review of generic skills development in UK accounting degrees. Accounting Education, 25(4), 349-367.
  • Zeff, S. A. (1989). Does accounting belong in the university curriculum. Issues in Accounting Education, 4(1), 203-210.
  • Zeff, S. A. (1999). The evolution of the conceptual framework for business enterprises in the United States. Accounting Historians Journal, 26(2), 89-131.
Toplam 34 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular İşletme
Bölüm TEKNİK NOT
Yazarlar

Ron Baker 0000-0003-2464-7231

Yayımlanma Tarihi 31 Ocak 2021
Yayımlandığı Sayı Yıl 2021 Sayı: 64

Kaynak Göster

APA Baker, R. (2021). An Approach to Integrating Historical Perspective into an Undergraduate Accounting Course. Journal of Accounting Institute(64), 85-91. https://doi.org/10.26650/MED.784978
AMA Baker R. An Approach to Integrating Historical Perspective into an Undergraduate Accounting Course. MED. Ocak 2021;(64):85-91. doi:10.26650/MED.784978
Chicago Baker, Ron. “An Approach to Integrating Historical Perspective into an Undergraduate Accounting Course”. Journal of Accounting Institute, sy. 64 (Ocak 2021): 85-91. https://doi.org/10.26650/MED.784978.
EndNote Baker R (01 Ocak 2021) An Approach to Integrating Historical Perspective into an Undergraduate Accounting Course. Journal of Accounting Institute 64 85–91.
IEEE R. Baker, “An Approach to Integrating Historical Perspective into an Undergraduate Accounting Course”, MED, sy. 64, ss. 85–91, Ocak 2021, doi: 10.26650/MED.784978.
ISNAD Baker, Ron. “An Approach to Integrating Historical Perspective into an Undergraduate Accounting Course”. Journal of Accounting Institute 64 (Ocak 2021), 85-91. https://doi.org/10.26650/MED.784978.
JAMA Baker R. An Approach to Integrating Historical Perspective into an Undergraduate Accounting Course. MED. 2021;:85–91.
MLA Baker, Ron. “An Approach to Integrating Historical Perspective into an Undergraduate Accounting Course”. Journal of Accounting Institute, sy. 64, 2021, ss. 85-91, doi:10.26650/MED.784978.
Vancouver Baker R. An Approach to Integrating Historical Perspective into an Undergraduate Accounting Course. MED. 2021(64):85-91.