The Accounting Review Vol. 36 No. 3 1961
DEVELOPMENTS IN ACCOUNTING INSTRUCTION.
Abstract
Almost all universities with accounting major programs are engaged in a sweeping overhaul of their curricula. The subject matter of each course is being carefully studied to determine how well it fulfills the objectives of the course. The objectives themselves are under close scrutiny. With this attention to the course objectives and content it is perhaps a particularly appropriate time to have a look at new developments in methods of teaching accounting. Significant developments are taking place in both methods of teaching and supplemental aids available for the use of the student. Some of the more important areas warrant our consideration. Business games, at their best, are simulations of business conditions which require a sequence of decisions from the players. Results of these decisions are fed back to the players through periodic financial and other reports, and new decisions are then required. Only incomplete information is available and decisions must be based upon anticipation of the probable result of both their own team action and that of competing teams.
- DOI
- 10.2308/tar-7096439
- Volume
- 36
- Issue
- 3
- Pages
- 474-477
- Language
- en
- Sources
- openalex crossref