A RECONSIDERATION OF THE COURSE OBJECTIVES OF ELEMENTARY ACCOUNTING.
Of the problems of making education meaningful one of the most important is the careful construction of specific course objectives. This is not a "one time" task, but rather is something which must necessarily confront the educator continuously. Meaningful objectives do not just grow nor, because of the changing social environment, can they be handed down from generation to generation. To be most meaningful, they must be adapted to the needs of students and the needs of society and they must be in harmony with the philosophy of the institution in which the courses are taught. The purpose of this paper is to reconsider what might be the most meaningful objectives for elementary courses in accounting with consideration given to the needs of students and to the needs of society. Further objectives are considered in both contextual as well as behavioral terms. These are, in a sense, ends for the accounting students who will as accountants be called upon to perform or supervise these activities. It is not likely that the other group will have much need to engage in these activities in connection with their major work. For this group, these skills and techniques are but means to an end, the end of understanding and interpreting accounting reports which they as general managers or other specialists will receive and be required to act upon intelligently.
- DOI
- 10.2308/tar-7065672
- Volume
- 25 (3)
- Pages
- 322-326
- Language
- en
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