An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Sheldon R Smith
Utah Valley State College

Richard T Henage
Utah Valley State College

Jonathan R. Henage
Utah Valley State College

Steve Johnson
Utah Valley State College

Abstract: Smith et al. (2005) provided results of a survey which indicated how time value of money (TVM) topics are taught in intermediate financial accounting classes. This paper extends that work by investigating how TVM concepts and topics are taught in upper-division cost/managerial accounting classes. A survey methodology was used to gather data from teachers of upper-division cost/managerial accounting classes. This paper presents some results from that survey indicating that tables are still widely used to teach TVM topics even though tables are not used in the accounting profession. These results provide implications about how TVM topics are taught and the belief sets held by those faculty who use various methods of teaching TVM topics. The results should lead to further investigation as to which method(s) of teaching TVM topics are valid and pedagogically sound.

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