The Accounting Review Vol. 38 No. 3 1963
DEBATING ACCOUNTING THEORY.
Abstract
One major weakness of the typical term paper, even if it is to be based on extensive library research, is that the writer can choose to be irresponsible. When reporting on an accounting controversy, e.g., LIFO-FIFO, price-Level changes, direct costing, the student will usually limit his analysis to an exposition and surface evaluation of competing arguments. He may include arguments of specious merit in the hope that his instructor will not react adversely, for he is only a student. It is this expectation of the instructor's benignancy, often forthcoming, that invites irresponsibility. Motivated by the desire to overcome this irresponsible approach to term reports as well as by the wish to generate active and informed class discussion on an important accounting problem, this writer added a class debate to course requirements in the three-hour, third-semester accounting course coming in the junior year. In sum, the endeavor to overcome one dilemma led to another. But other classroom devices also have weaknesses. For example, the assignment of specific topics to individual students who are to report to the entire class, does not insure that anyone save the reporter will have done any real research and thinking prior to the meeting.
- DOI
- 10.2308/tar-7104549
- Volume
- 38
- Issue
- 3
- Pages
- 622-626
- Language
- en
- Sources
- openalex crossref