The authors analyze the schism between accounting practitioners
and academics, providing historical, philosophical, and political
perspectives on this division. They support the efforts of the
Accounting Education Change Commission in its call for sweeping
changes in the scope and quality of accounting education. This
schism originated before the turn of the century in the United
States over concerns about the best preparation for professional
accountants. Since that time, the nature of the schism has
broadened considerably. Accounting has largely been taught in a
structured framework, far removed from the dynamic and
ill-structured situations resulting from environmental changes in
which accounting is practiced. This gulf between accounting and
practice reflects the schism today, which has become a division
between individuals with different philosophical, economic, and
political goals and attitudes. Nevertheless, the authors view the
schism in a positive light--as a natural reflection of different
ideas that lead to beneficial changes.
The authors begin with a philosophical perspective on the
schism, as a division between opposing ideas, and deal with three
areas of the accounting schism: education, practice, and
standard-setting. The main focus is on education. The history of
the schism is then delineated. Other views of the schism are
considered next, including economic, political, and utilitarian.
The function of the schism in the world of accounting is examined.
Recent changes in the nature and complexity of the environment in
which accounting is practiced are presented. This book is suitable
for use in accounting theory and policy courses at the
undergraduate and graduate levels and in accounting education
seminars at the graduate level. In addition, the book should be of
interest to accounting practitioners.
General
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