Accounting curriculum reform? The devil is in the detail

被引:18
|
作者
Carmona, Salvador [1 ]
机构
[1] IE Business Sch, Madrid 28006, Spain
关键词
Critical; Accounting education; Pedagogy; Curriculum reform; Critical thinking; Degrees in management; ETHICS; EDUCATION;
D O I
10.1016/j.cpa.2012.03.004
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Chabrak and Craig's paper (2013) draws on a number of assumptions that require qualification. In particular, I focus on the following aspects: (i) purpose of reform, (ii) faculty, (iii) students, (iv) degree in management/accounting, and (v) educational materials. In retrospect, calls for the reform of the accounting curriculum have been rather unsuccessful. Therefore rather than waiting for the implementation of some "grand" reform, I encourage an individual approach to this important issue. In this regard, the commentary concludes with some specific suggestions to instill critical thinking in accounting students. (C) 2012 Elsevier Ltd. All rights reserved.
引用
收藏
页码:113 / 119
页数:7
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