Open AccessAccounting Issues: An Essay Series Part I - Introduction To Accounting Theory And Cash
Author(s) -
Judy Laux
Publication year - 2007
Publication title -
journal of college teaching and learning/journal of college teaching and learning
Language(s) - English
Resource type - Journals
eISSN - 2157-894X
pISSN - 1544-0389
DOI - 10.19030/tlc.v4i1.1638
Subject(s) - accounting , process (computing) , positive accounting , accounting research , element (criminal law) , cash , series (stratigraphy) , accounting standard , management accounting , computer science , financial accounting , accounting information system , sociology , economics , political science , finance , law , paleontology , biology , operating system
Recent accounting scandals challenge academics to refocus the educational process on the theoretical underpinnings of accounting. This is the first in a series of articles designed to facilitate this realignment. Intended as a supplement for the introductory accounting course, the essay series connects each of the primary accounting elements to the essential theoretical constructs, discusses the inherent tradeoffs and measurement dilemmas involved, describes newsworthy examples of “accounting gone bad,” and offers a brief bibliography for further investigation should students (or professors) choose to research the element in more depth. Accounting instructors may elect to include the entire series if time permits or may select articles committed only to certain topics; each essay is designed to stand independently, with only the current article as required preparation.