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March 18, 2026The Accounting Review

Some Current Problems in the Teaching of Accounting.

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Authors

HKHarry D. Kerrigan

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Overview

Explores the evolution and current challenges in accounting education, highlighting key criticisms.

Key Points

  • The aim is to investigate the current challenges in the teaching of accounting and its theoretical development.
  • Analyzed stages of accounting development
  • Reviewed critiques of current practices
  • Examined the impact of regulations and taxation on accounting
  • Accounting is transitioning from practical development to a more critical stage.
  • Significant critiques are focused on both practices and theoretical fragments.
  • Increased regulation and taxation pressures are reshaping the accounting landscape.

Cite This Study

Harry D. Kerrigan (1952) studied this question.

synapsesocial.com/papers/69ba424e4e9516ffd37a2734https://doi.org/10.2308/tar-7124407
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Also Consider

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

  1. 1THE FUTURE DEVELOPMENT OF ACCOUNTING THEORY.1958
  2. 2WHERE TEACHING LAGS BEHIND PRACTICE.1928
  3. 3THEORY AND PRACTICE IN THE DEVELOPMENT OF ACCOUNTING.1964
  4. 4CURRENT PROBLEMS AND ACCOUNTING THEORY.1944
  5. 5THE BACKWARD ART OF TEACHING ACCOUNTING.1946