First, I should like to express my appreciation to the commentators. Since my objective was to stimulate a debate about teaching accounting in broad introductory courses, I am thankful for their contributions that started such a debate. To recap, the proposal was to make cash flows the central theme in a broad introductory course (Wouters, 2008 ). Investment appraisal could be the starting point, and non-cashflow elements such as revenues, capitalization, depreciation, and provisions could be treated as deviations. This confrontation of cash flow and accrual concepts should help students to understand better that accounting numbers are not unambiguous and objective, while this approach should also help to make accounting techniques more intuitive. This approach could lead to a particular ordering of topics, which I suspected would be unorthodox. Therefore, I investigated the sequence of topics in accounting textbooks, as a proxy for how introductory courses are taught. The textbooks in this sample showed that the proposed order would be very unusual, because investment appraisal was often one of the final chapters, investment appraisal was never (with one exception) before financial accounting, and it was never before other chapters on decision-making. The proposal was based on no more
A Rejoinder to Commentaries on 'The Order of Teaching Accounting Topics-Why Do Most Textbooks End with the Beginning?'
Abstract
First, I should like to express my appreciation to the commentators. Since my objective was to stimulate a debate about teaching accounting in broad introductory courses, I am thankful for their contributions that started such a debate. To recap, the proposal was to make cash flows the central theme in a broad introductory course (Wouters, 2008 ). Investment appraisal could be the starting point, and non-cashflow elements such as revenues, capitalization, depreciation, and provisions could be treated as deviations. This confrontation of cash flow and accrual concepts should help students to understand better that accounting numbers are not unambiguous and objective, while this approach should also help to make accounting techniques more intuitive. This approach could lead to a particular ordering of topics, which I suspected would be unorthodox. Therefore, I investigated the sequence of topics in accounting textbooks, as a proxy for how introductory courses are taught. The textbooks in this sample showed that the proposed order would be very unusual, because investment appraisal was often one of the final chapters, investment appraisal was never (with one exception) before financial accounting, and it was never before other chapters on decision-making. The proposal was based on no morePreview Only. This article cannot be rented because we do not currently have permission from the publisher.
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A Rejoinder to Commentaries on 'The Order of Teaching Accounting Topics-Why Do Most Textbooks End with the Beginning?'
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, Volume 17 (1): 33-39
Informa Healthcare – Mar 1, 2008
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