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June 15, 2026Issues in Accounting Education

The Choice and Consequences of Generally Accepted Accounting Alternatives.

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Authors

GMGeorge J. MurphyUniversity of Saskatchewan

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Overview

Randomized trial examines choices among accounting alternatives, revealing implications for student understanding.

Key Points

  • This research aims to explore the impact of different accounting alternatives on students' understanding of accounting practices.
  • Designed a classroom activity where students choose accounting alternatives for three scenarios.
  • Utilized well-known accounting situations to enhance realism and relevance.
  • Facilitated discussions on theoretical and practical questions raised by students' choices.
  • Students exhibited significant differences in operational results based on their selected accounting practices.
  • The activity increased awareness of the complexities and choices within accounting.
  • Discussions highlighted discomfort with the variability in accepted accounting practices.

Cite This Study

George J. Murphy (1987) studied this question.

synapsesocial.com/papers/6a2f97c8a1cfeec490828caahttps://doi.org/10.2308/iae-5325817
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Also Consider

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

  1. 1PRECISE CRITERIA NEEDED IN EVALUATING ACCOUNTING ALTERNATIVES.1957
  2. 2On the Possibility of Optimal Accounting Principles.1977
  3. 3CHOICE AMONG ALTERNATIVES.1956
  4. 4A Benefits Approach to Certain Accounting Policy Choices.1981
  5. 5Choice Among Financial Reporting Alternatives.1974