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Accounting pedagogy based on extant authoritative rules versus decision-oriented analysis: The case of other postemployment benefits
(Elsevier, 1990)
Contemporary financial accounting pedagogy has been criticized for its excessive concentration on extant authoritative rules and preparer-oriented mechanics. An alternative decision-oriented pedagogy would emphasize the ...
Using real-world cases to illustrate the power of analytical procedures
(Elsevier, 1994)
Accounting instructors often introduce analytical procedures (APs) to students as a series of techniques that help to reduce audit time and cost. However, they do not generally provide students with sufficient real-world ...