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| Titel: |
The Order of Teaching Accounting Topics-Why Do Most Textbooks End with the Beginning? |
| Auteur: |
Wouters, Marc |
| Verschenen in: |
Accounting education |
| Paginering: | Jaargang 17 (2008) nr. 1 pagina's 3-14 |
| Jaar: |
2008-03 |
| Inhoud: |
This paper discuss the structure of teaching broad introductory courses in accounting and finance. I propose making cash flows the central theme in such a course: take investment appraisal as the starting point, which demonstrates the need for financing, which creates the need to report regarding separate periods (thereby creating the need for non-cash flow elements such as revenues, capitalization, depreciation, and provisions) and subsequently zooming-in on the sources of profit and loss. The sequence of topics in accounting textbooks is investigated, as a proxy for how introductory courses are taught. Results show that the proposed order would be very unusual, because investment appraisal is typically one of the final chapters. |
| Uitgever: |
Routledge |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 11 van 11 gevonden artikelen
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