Abstract Learning environments in accounting need to reflect the skills demanded in the workplace. Recognizing this need, many suggested reforms in accounting education emphasize a shift from content knowledge to higher-order thinking skills. Such changes create a need for new teaching practices as well. Teaching strategies for addressing improvements in abstract thinking skills are the focus of this paper. It is suggested that accounting education reformers consider adopting more conceptually oriented accounting programs that include such strategies as segment teaching assignments and tutorial systems. Examples of these and other teaching strategies described as the consultative method are presented from accounting programs in New Zealand and Australia. The recommendations for reform are made with evaluations of the underlying issues which curriculum changes, such as these, may create.
Roush et al. (Sat,) studied this question.