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Conference address: the accounting education change movement in the United States

Author

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  • Hartwell Herring

Abstract

This paper is based on a keynote speech made before the British Accounting Association Special Interest Group on Accounting Education in May 2002. Its purpose is to present the author's perspectives about the accounting education change movement in the United States during the decade of the 1990s. The paper questions whether accounting is taught too much from a practical as opposed to a conceptual basis. It also questions whether textbooks have remained sufficiently contemporary and kept pace with the needs of accounting instructors and students. The paper then turns to the issue of professional image, suggesting that recent corporate scandals have tarnished the image of the accounting profession. The recommendations of the so-called change literature are then used as a basis for suggesting that academe must take care not to let analytical skills become a casualty of change. Finally the paper provides suggestions regarding the design and process of scholarly papers on the subject of accounting education.

Suggested Citation

  • Hartwell Herring, 2003. "Conference address: the accounting education change movement in the United States," Accounting Education, Taylor & Francis Journals, vol. 12(2), pages 87-95.
    • Handle: RePEc:taf:accted:v:12:y:2003:i:2:p:87-95
    DOI: 10.1080/0963928032000091710
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    Cited by:

    1. Wells, Paul K., 2018. "How well do our introductory accounting text books reflect current accounting practice?," Journal of Accounting Education, Elsevier, vol. 42(C), pages 40-48.
    2. Christopher Humphrey, 2005. "'In the aftermath of crisis: Reflections on the principles, values and significance of academic inquiry in accounting': Introduction," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 341-351.
    3. Ferguson, John & Collison, David & Power, David & Stevenson, Lorna, 2009. "Constructing meaning in the service of power: An analysis of the typical modes of ideology in accounting textbooks," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(8), pages 896-909.
    4. John Ferguson & David Collison & David Power & Lorna Stevenson, 2006. "Accounting textbooks: Exploring the production of a cultural and political artifact," Accounting Education, Taylor & Francis Journals, vol. 15(3), pages 243-260.

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