Substance and Strategy in the Accounting Curriculum.

Individuals concerned about the quality of accounting education have called for modifications that will better prepare students for a lifetime of independent learning as members of a profession characterized by uncertainty, complexity, and change. They suggest that among the critical skills that should be taught are learning how to learn, solving ill-structured problems creatively, and thinking logically and independently. Experts in diverse fields have developed learning and problem solving strategies that have many characteristics in common. These strategies provide a basis for teaching the critical skills accounting educators and practitioners indicate our students should master. These strategies foster two desirable learning outcomes: (1) greater development of higher-order thinking skills and (2) more successful transfer of learned skills from the classroom to the job.