The Effect of Accounting Curriculum on Creativity

Chin - Chen Chien, National Cheng Kung University
Ya - Yun Cheng, Hsiuping Institute of Technology

ABSTRACT. This study investigates whether the traditional accounting curriculum has a negative effect on students' creativity. The Torrance’s Tests of Creative Thinking (TTCT) was employed to measure the subjects’ verbal and figurative creativity scores, and the Solomon four-group design was employed to assess the effect of the accounting curriculum on these two creativity indices. The subjects were students with majoring in either accounting (ACC) or business administration (BA). The test scores were analyzed with MANOVA and Meta-analysis. The results show that accounting curriculum had a negative effect on both students’ verbal and figurative creativity. These results were consistent with the concerns expressed by accounting professionals that accounting education needs an overhaul to face the challenges of the modern business environment.

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