Facing Inconvenient Truths When Teaching Financial Accounting*

IF 1.6 Q3 BUSINESS, FINANCE

Accounting Perspectives Pub Date : 2024-09-24 DOI:10.1111/1911-3838.12376

Daniel Tinkelman

引用次数: 0

Abstract

Introductory financial accounting courses usually present accounting uncritically, as a useful aid to investment and lending decisions, while glossing over numerous long-acknowledged theoretical and practical issues. This article describes these issues and suggests that students should be taught that accounting must fill both an accountability function and a decision-support function. The tensions between these roles explain many otherwise anomalous features of accounting.

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在教授财务会计时面对难以忽视的真相*

财务会计入门课程通常不加批判地呈现会计，作为投资和贷款决策的有用辅助，同时掩盖了许多长期公认的理论和实践问题。本文描述了这些问题，并建议学生应该被教导会计必须同时承担责任功能和决策支持功能。这些角色之间的紧张关系解释了会计的许多其他反常特征。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Perspectives BUSINESS, FINANCE-

CiteScore

2.60

自引率

0.00%

发文量

期刊介绍： Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.