Abstract Over the last ten years a number of accounting educators have complained about the inadequate attention given to theory and the development of judgment in the accounting curriculum. Nevertheless, it is difficult to avoid the disturbing observation that almost no discernible progress has been made in these areas. Textbooks, for example, continue to only raise questions that are highly structured; that is, questions where the issue comes framed for the student and where there is a “correct” answer. This paper highlights two major court cases that have shaken the accounting profession. It argues (1) that disturbances of this kind may be inevitable, given current textbook practices which prevent students from learning to analyze the off-standard transaction, and (2) that these practices damage the professional status of accounting academics and practitioners. Adoption, in part, of a haw school approach to accounting education is proposed, and philosophical support is offered. Specific suggestions are advanced for implementing the proposal.
Dan Subotnik (Tue,) studied this question.