Abstract This paper reports the results of a recent survey of professors teaching intermediate Accounting at over 100 schools nationwide. The undertaking of this project was stimulated by two editorials by Zeff, in which he expressed concern about recent trends in the teaching of Intermediate Accounting. The findings indicate that a majority of accounting professors do not agree with the positions stated by Zeff, although a sizable minority do seem to agree. Differences were found between subsets of the professors, indicating the existence of market segments. This has implications for the writers and publishers of intermediate textbooks.
Cherry et al. (Tue,) studied this question.