Assessing the Effectiveness of Accounting Courses Through Facet Analysis

Abstract

In recent years considerable attention has been given to alternative methods of teaching accounting at the academic level. Horngren [12] critically reviewed major developments in the teaching of accounting and concluded that the curriculum must be recast in view of the constantly changing demands on the profession. Similarly, Firmin and Linn [5] have suggested that accounting should be considered a subsystem of an overall information system and be taught accordingly. Other authors have sought to improve teaching effectiveness within the traditional framework.' However, Doney and Neumann [2] studied five groups of students who were exposed to different teaching methods and concluded that there were no significant differences in student performance (as measured by the knowledge acquired). This concern over teaching accounting has also led to a reconsideration of the goals and structure of training in accounting. Many authors, e.g., Hawkins and Allen [11] and Smyth [15], emphasize both technical and