|
User versus Preparer Orientation in the Introductory Financial Accounting Course: Current Practice and Implications
Christie L. Comunale,
Long Island University – C.W. Post Campus
Thomas R. Sexton, State University of New York – Stony Brook
Stephen C. Gara, Drake University
ABSTRACT. We survey 825 accounting programs about their teaching approach in the first accounting course. We determine their choice of approach, the factors that influenced their choice of approach, and the relative importance of those factors. We conclude that the transition from preparer to user is far from complete and that accounting programs may never universally adopt the user approach. One-third of the programs utilize the user approach while one-fifth utilizes the traditional preparer approach. Half of the programs report that they use a blend approach. Programs that employ the preparer approach focus on the performance and careers of accounting majors rather than those of non-accounting majors; the reverse is true for programs that employ the user approach. Few programs offer separate courses for accounting and non-accounting majors, although this option appears to be viable.
Full-Text is no longer available online. Please contact the author(s) for more information about this manuscript.
Back to Session Listing
|