Article: Accounting history in undergraduate introductory financial accounting courses: an exploratory study.

ABSTRACT. The Accounting Education Change Commission (AECC) and others called for changes in the accounting curriculum and suggested that instructors bring accounting history into the classroom. In this study, the authors surveyed faculty at a sample of institutions to determine (a) which faculty members formally incorporated accounting history into the undergraduate introductory financial accounting class and (b) their opinions about the usefulness of incorporating accounting history into the course. Contrary to the AECC recommendations, the authors found that the respondents did not overwhelmingly support formally incorporating accounting history into undergraduate ...

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