Financial Accounting Courses: An Exploratory Study by Satina V. Williams and Bill N. Schwartz

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Jose Dejesus

Dr. Steven Taylor

English 11 D22
3/3/2014
2nd Paper
Accounting: the need of bringing accounting history into classrooms Would introductory accounting students benefit from the lessons and experiences found in accounting history? That’s how the article “Financial Accounting Courses: An exploratory study” by Satina V. Williams and Bill N. Schwartz starts.

According to studies made by Williams and Schwartz, students would better understand the political, economic and cultural issues affecting the development of accounting if they were exposed to the history and evolution of accounting through the years. They also suggested that gathering historical information in the beginning of the course of accounting may stimulate students to learn more about how accounting is actually working (Williams 198).

After looking at records and seeing that many students are receive a degree without knowing the history of accounting, they conducted a survey to determine how they can get the history of accounting into the classrooms. After contacting 100 school’s accounting department administrators, they found 79 faculty members to ask for their opinions about incorporating accounting history into undergraduate introductory financial accounting classes. If they can get the majority of firms they might be able to bring accounting history into classrooms. They received 49 responses and 24 of them were in agreement with Williams and Schwartz, but their efforts to get the history of accounting into classrooms appears to be going in the wrong direction. They won’t stop until they see how far they can get in their effort to see accounting history make it into classrooms (Williams 200)

One common issue for graduates of accounting programs is that they lack the conceptual and analytical skills needed for success. Accounting education has been criticized for not adequately preparing students for...
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