Challenges and Oppurtunities in Accounting Education

Article Abstract:

The changing business environment provides fertile ground for improvements in accounting education. In 1984, Canadian accounting education faces a dilemma. On the one hand, curriculum and teaching environments provide a highly-structured, content-oriented approach, whereas the professional examination evaluates mature, complex, problem-solving abilities. In order to be effective, curriculum needs to be developmental, decreasing structure and increasing reliance on case studies. Computers may be an effective way to handle the complexity of the business environment for students. Some temporary barriers which discourage immediate use of computers as facilitators include cost, the lack of fully-developed software and the lack of trained educators in this field. Canadian case materials are sparse and development needs to be encouraged. Accounting history should not be pushed aside due to increasing technological change. It is necessary for students to comprehend the back-ground behind current issues and standard developments. The moral and ethical aspects of the accounting profession are increasingly important in today's changing business environment. Interchange between the language groups in education is essential.

Canada, Accountants

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Teaching a Course in Income Determination

Article Abstract:

Accounting programs at both the graduate and undergraduate levels offer accounting theory courses which generally focus on asset valuation and income determination. A model can be used to adapt to either level. The first step in the course is to identify common elements in all theories of accounting for business income. Appreciation for the role of accounting and business income determination in society should be developed next, along with modes of fulfilling this role or aim. In the path of determining that no really universal accounting theory exists, the student will encounter different types of theories, their developments and evaluate them. Real life cases should be used to compare and contrast different approaches. Current cost needs to be introduced and evaluated. Economic models are considered and limitations due to uncertainties are pointed out. Discussion is crucial.

Evaluation, Capital

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Canadian Professional Accounting Education: A Time for Reflection and Study

Article Abstract:

Accounting education since 1970 has improved with a shift to skill and judgement over rote memory. An overview of the educational system is needed to gain future direction. Active cooperation is needed among the various policy and educational standards setting bodies. Computer technology must be implemented into the curriculum. Changing professional needs must be met in the curriculum.

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