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Using an historical account book as a teaching tool

Author

Listed:
  • Robert Bloom
  • John Solotko

Abstract

Historical account books from the 18th and 19th centuries are valuable historical documents reflecting the activities of individuals many years ago and shedding light on the way they lived. Such books can be used to teach accounting. From our experience, these books serve to motivate students to learn about the basic aspects of the accounting process. Students are curious about how a book of this nature was prepared, what specific purposes it served, and how it is similar to and different from modern account books. Using these books can also foster interdisciplinary instruction, i.e. accounting and history. Both subject areas relate to an account book. Attempting to explain and understand transactions requires some knowledge of the history of the period in which the book was prepared. In this study, specifics are given on the instructional approach we recommend. While a book of this kind can be used in different ways and degrees in a variety of accounting courses including introductory financial, intermediate, and advanced at the undergraduate and graduate levels, we focus in this case study on its use in introductory financial accounting.

Suggested Citation

  • Robert Bloom & John Solotko, 2005. "Using an historical account book as a teaching tool," Accounting Education, Taylor & Francis Journals, vol. 14(3), pages 239-269.
  • Handle: RePEc:taf:accted:v:14:y:2005:i:3:p:239-269
    DOI: 10.1080/06939280500187316
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    Cited by:

    1. Malcolm Anderson, 2006. "Accounting History Publications 2005," Accounting History Review, Taylor & Francis Journals, vol. 16(3), pages 457-462.

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