TEACHING AUDITING BY THE CASE METHOD.
Abstract Teaching business and other subjects by the case method has resulted largely from the desire of teachers and school administrators to bring into the class room a larger sense of the actuality of things, this in turn presumably has meant greater orientation for the student in the field of his interest. Auditing, like other business and professional subjects, cannot be learned wholly in the class room, at the same time experienced teachers are generally of the opinion that a great deal can be learned about these subjects in the class room, the degree of learning will depend partly upon abilities of the teacher and student, but also partly upon the nature of materials which are used in the teaching process. The subject of accounting has for years been taught generally by the use of problems which have varied very widely with reference to the air of reality which surrounded them. Some of the most noted teachers of the subject have maintained that a purely abstract problem, without necessarily any reality attached to it at all, was the most satisfactory teaching device; they have argued that the principles of accounting can be best presented in just this manner. At the other end of the scale have been equally able men who have taught from problems reproducing in the greatest detail certain business or accounting situations, how can anyone, ask these men, learn accounting except by doing in the class room what they will have to do when they actually take up accounting work.
- DOI
- 10.2308/tar-8591645
- Volume
- 3 (3)
- Pages
- 297-310
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref