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March 18, 2026The Accounting Review

Statistical Sampling and the Accounting Curriculum.

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Authors

MBMorton BackerCollege of AccountingPFPaul E. FertigCollege of Accounting

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Overview

This article explores teaching advanced statistical sampling methods in accounting, suggesting necessary curriculum adjustments.

Key Points

  • The aim is to determine the best approach for teaching statistical sampling in accounting education.
  • Reviewed existing literature on statistical sampling in accounting
  • Examined educational needs of accounting students
  • Considered input from accounting professional organizations
  • Statistical sampling can equal or improve the accuracy of complete investigations
  • It saves time and reduces costs in accounting practices
  • Curriculum adjustments are needed to prepare students for modern accounting challenges

Cite This Study

Backer et al. (1958) studied this question.

synapsesocial.com/papers/69ba434a4e9516ffd37a463chttps://doi.org/10.2308/tar-7059513
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Also Consider

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

  1. 1A COURSE IN STATISTICAL SAMPLING FOR ACCOUNTANTS, AUDITORS AND FINANCIAL MANAGERS.1963
  2. 2A PROPOSAL FOR AN INTEGRATED COURSE IN STATISTICS AND ACCOUNTING.1960
  3. 3STATISTICS OFFERS A SOLUTION TO TOMORROW'S AUDITING COMPLEXITIES.1962
  4. 4PROBLEMS IN EXPERIMENTING WITH THE APPLICATION OF STATISTICAL TECHNIQUES IN AUDITING.1954
  5. 5FAULTY ADVICE ABOUT STATISTICAL SAMPLING--SOME COMMENTS ON 'A SIMPLIFIED STATISTICAL TECHNIQUE FOR USE IN VERIFYING ACCOUNTS RECEIVABLE'1960