On the Pedagogy of Financial Accounting.

Abstract ABSTRACT: Dramatic changes have occurred in recent years in the corporate financial reporting environment. The volume and complexity of pronouncements by the various policymaking bodies have noticeably altered the character of and demands made upon financial accounting. Yet, there appears to be a general absence of any widely adopted innovation in the financial accounting curriculum. This paper examines one of the more commonly witnessed curricula for financial accounting and attempts to assess it in the context of its contribution to the intellectual and ethical development of the student. The paper goes on to propose an alternative curriculum, a restructuring of the pedagogy of financial accounting.