Title

A Half Century of Close Encounters with the First Course in Accounting

Document Type

Article

Publication Date

11-2011

Abstract

This paper describes the author's encounters with the first course in accounting in his half century of study, teaching, and service on five campuses, as a student, doctoral teaching assistant, lecturer, professor, accounting department administrator, business dean, and senior scholar. Also described are his encounters with issues surrounding the first course in accounting in a variety of leadership roles with the American Accounting Association, American Institute of Certified Public Accountants, Accounting Education Change Commission, Association for Advancement of Collegiate Schools of Business, the Accounting Programs Leadership Group, and the Federation of Schools of Accountancy. Changes in the nature, content, and teaching of the first course in accounting are discussed. Observations for the future of the first course in accounting are offered.