Creative Instruction in Accounting: Accrual Accounting & Faith Integration

This article introduces a semester-long project for an intermediate accounting course that generates a two-fold outcome from previous work that will challenge students to grow both academically and spiritually. The project utilizes the definition of faith in Hebrews 11 along with the heroes of faith analogies to improve the understanding of the concept of assurance in things not seen to introduce accrual accounting and estimates of transactions that have not occurred. The project builds upon belief preservation theory (BPT) and the idea of creating a teaching environment that builds upon the Christian worldview and faith foundations already held by the students in the program.