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March 18, 2026The Accounting Review

A New Emphasis for Introductory Accounting Instruction.

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Authors

BCBarry E. CushingCSCharles H. Smith

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Overview

Article proposes a revised outline for accounting course, indicating a shift towards broader perspectives in education.

Key Points

  • The aim is to propose a new structure for introductory accounting courses that reflects evolving educational needs.
  • Presentation of a proposed outline for a two-semester introductory accounting course
  • Emphasis on both breadth and depth of accounting education
  • Encouragement for experimentation with new teaching materials
  • Outline reduces focus on procedures and techniques of accounting
  • Increased attention to normative and positive views of accounting
  • Highlights the role of accounting in economic and social contexts

Cite This Study

Cushing et al. (1972) studied this question.

synapsesocial.com/papers/69ba421b4e9516ffd37a1ff9https://doi.org/10.2308/tar-4503390
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A New Introduction to Accounting: Some Explanations.1973
  2. 2The First Course in Accounting: An Innovative Approach.1996
  3. 3Toward a New Design for the Intermediate Accounting Course.1976
  4. 4IMPROVING THE QUALITY OF ADVANCED ACCOUNTING INSTRUCTION.1959
  5. 5A Proposed Revision of the Accounting Curriculum.1968