Teaching What Matters: A New Conception of Accounting Education

Various accounting professional organizations, such as the American Institute of Certified Public Accountants and the Institute of Management Accountants, have issued repeated calls for change in accounting education. However, few groups have consulted accounting academics about the purpose, structure, or content of the accounting curriculum. In this article, the author offers a suggestion for the design of the undergraduate accounting core with an emphasis on fundamental skills rather than the technical orientation featured in many programs. The suggested curriculum can operate within existing general education and business core requirements. It is organized in six levels: careers in accounting, essential skills, accounting foundations, service learning, specialization, and the role of accounting in society.