A New Emphasis for Introductory Accounting Instruction.

Abstract The article discusses a new emphasis for introductory accounting instruction. The purpose of this note is to present a proposed outline for a two semester introductory accounting course. The outline reflects beliefs regarding the direction in which introductory accounting education should and will evolve in the near future. It is hoped that this paper will stimulate discussion and research directed at improving the introductory accounting course, and in particular will encourage experimentation with new approaches in the development of teaching materials for the course. Basically it is felt that the outline provides a broader perspective of accounting, and a more balanced emphasis on breadth and depth, to the beginning student of accounting. People are critical of many, if not most, contemporary introductory accounting courses for providing too narrow a perspective by means of an overemphasis on the procedures and techniques of accounting. Accountants certainly do not advocate that procedures and techniques are not an integral part of introductory accounting. However, the outline does entail a reduction of emphasis on procedures and techniques, which is counterbalanced by an increase in emphasis on such matters as normative as well as positive views of the accounting function, the role of accounting in economic and social processes, an historical perspective, and an exposure to the variety of activities and dimensions which are encompassed by the accounting discipline, including not only financial and managerial accounting, but also auditing, information systems, taxation, quantitative methods, behavioral accounting and accounting theory.