A Commentary on "Contextualising the Intermediate Financial Accounting Courses in the Global Financial Crisis"

Autor/inn/en	Carnegie, Garry D.; West, Brian
Titel	A Commentary on "Contextualising the Intermediate Financial Accounting Courses in the Global Financial Crisis"
Quelle	In: Accounting Education, 20 (2011) 5, S.499-503 (5 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2011.614431
Schlagwörter	Stellungnahme; Accounting; Business Administration Education; Instructional Innovation; Global Approach; Financial Problems; Case Method (Teaching Technique); Context Effect + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Educational Innovation; Bildungsinnovation; Globales Denken; Case method; Fallmethode
Abstract	Accounting is a practical discipline, existing to satisfy particular human needs which are usually depicted in terms of decision-making processes and accountability evaluations. Proposals for how accounting education may be infused with learning from the "real-world" contexts in which it operates are always welcome. However, as the recent global financial crisis (GFC) and other phenomenal episodes have repeatedly revealed, accounting practice is itself neither perfect nor uncontroversial. Studying the "real world" contexts of accounting can be as revelatory and exciting--and maybe sometimes also as discomfiting--as the experience of a biology student progressing from a textbook diagram to the dissection table. Accordingly, Gary Carnegie and Brian West commend Bloom and Webinger (2011) for their efforts in enlivening the teaching of accounting by studying the discipline in the context of the GFC which marked the latter years of the first decade of the twenty-first century. In their commentary, Carnegie and West pursue two main themes which are developed around their discussion of Bloom and Webinger's paper. The first of these concerns notions of what accounting "is" and the salience of the GFC in providing the opportunity to further students' understanding of the discipline: its complex character, deficiencies and profound impacts. Second, they offer their views on some of the broader challenges facing accounting education which emerge from their reading of Bloom and Webinger's paper. [This article responds to Robert Bloom and Mariah Webinger's "Contextualizing the Intermediate Financial Accounting Courses in the Global Financial Crisis" v20 n5 p469-494 2011 (EJ1109610).] (ERIC).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01