Systematic Evaluations of Tax Accounting Textbooks.

Jerome S. Horvitz; Herbert L. Jensen

doi:10.2308/tar-4489468

Systematic Evaluations of Tax Accounting Textbooks.

Jerome S. Horvitz¹; Herbert L. Jensen²

¹ Associate Professor of Taxation, University of Houston. 1 · ² Associate Professor, Faculty of Commerce, Concordia University. 2

The Accounting Review 1979

Abstract ABSTRACT: The objective of this paper is to utilize a taxonomy of cognitive skills to evaluate the comparative merits of textbooks on tax accounting presently used in the undergraduate curriculum. The taxonomy has been developed by a group of educational psychologists and can be expressed as a set of educationally useful objectives for student behavior. Because of its structure, the taxonomy of cognitive skills provides an appropriate explicit criterion for a comparative evaluation of tax texts. This approach to evaluation is illustrated using the opinions of a sample of tax instructors.

DOI: 10.2308/tar-4489468
Volume: 54 (4)
Pages: 800-806
Language: en
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