摘要：This paper presents an alternative teaching pedagogy that goes beyond the learning of complex rules to provide accounting students with a better appreciation for their profession’s societal obligations. The proposed pedagogy presents students with the evolution of accounting standards in a given topical area, and challenges them to evaluate the extent to which the different stages of evolution succeeded in meeting the profession’s obligations to society. These obligations are defined in terms of the financial reporting objectives set forth in the Concepts Statements of the Financial Accounting Standards Board. The proposed pedagogy is offered as a means of addressing problems with respect to the more conventional “memorize these rules” method of accounting instruction. Our aim is to develop students who take a greater interest in the standard setting process and in fulfilling its promise of meeting the financial reporting needs of society.
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