Rethinking the objectives and content of elementary accounting

摘要: Abstract Any proposal to meaningfully improve accounting education in the United States must begin with a fundamental reassessment of elementary sequence. At present, we contend these courses are intellectually sterile, textbook bound, and bookkeeping oriented. While comprising approximately 50% an program's student credit hours, they typically taught by part-timers, short-timers, graduate students. Given this environment, it is not surprising find that best brightest students business school often foresake as major. The authors explore causes situation suggest should be reconceptualized. New objectives identified for courses, new topical content pedagogy suggested.