An International Meeting of the American Accounting Association 2005 Annual Meeting August 7–10, 2005 San Francisco, California Come to the City by the Bay!

Effective Learning Strategies Forum
Monday, August 8, 2005

Session 10
Teaching "Universal" Accounting in Order to Understand Any Accounting System in the World

Presenter:
Joelle Le Vourc’h, ESCP-EAP

Description:
This presentation is intended to report on the experience developed in a French business school to teach accounting without taking into account the specifics of the French system or any international accounting system used in any country. Thus the accounting class is organized to teach all the accounting processes common around the world. When the students have really understood the process, the specifics of any system can be taught. This eases the understanding of IFRS, U.S. GAAP. This teaching strategy is particularly interesting and can be used in countries where the accounting system is linked with legal/fiscal rules and laws.

The teaching strategy has been used in different countries in Europe, Lebanon, and Africa. The students are able to understand accounting, and apply it in any context instead of learning specific processes.

Back to Monday Sessions

AAA Home Page