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تعداد صفحات این فایل: ۲۵ صفحه

بخشی از مقاله انگلیسیعنوان انگلیسی:An Imperfect Measurement System Introduction to Accounting~~en~~

Abstract

The process of measuring, and reporting measurements, is fundamental in scientific and business activity. I propose introducing accounting as an example of a measurement system, albeit an imperfect one. The accounting measurement system includes: users and their decision models, attributes of objects to be measured, measurement rules, methods of accumulating measurements, reports, rule-makers, measurers, and verifiers. By looking at how accounting measures different business activities, this approach encourages the teaching of general measurement, reporting, and analytical skills. (For nonaccounting students, the concepts of measurement are clearly transferable to other fields.) It allows a logical, interesting presentation of accounting topics, and highlights links to other academic fields. An important feature of this approach is considering such pervasive measurement issues as uncertainty and allocations. Students examining accounting’s imperfections are encouraged to think critically about accounting rules, and can understand why accounting changes over time.

۱ Introduction

Research consistently indicates that while economic factors are certainly important, a key factor in undergraduate students’ choice of majors is their genuine interest in the field.1 This is especially true of high-aptitude students. 2 Research (e.g., Geiger and Ogilby 2000) also indicates that success in the first courses is important to student choice of major. Therefore, undergraduate introductory accounting courses need to present accounting as accessible and interesting.

I believe that organizing introductory accounting courses, at either the graduate or undergraduate levels, around an ‘‘imperfect measurement system’’ theme has several advantages over current approaches. Measurement is already a familiar idea to students, and applicable research in cognitive psychology indicates that new information is better understood and remembered when it relates to a familiar thematic framework. Accounting topics can be presented as part of an overall measurement theme, in a logical order. Students from other fields will see they are not only learning about accounting, but are gaining skills needed to skeptically analyze measurement processes in their own fields. Generally Accepted Accounting Principles (GAAP) can be presented as imperfect and provisional, subject to change as user needs, the business environment, and technology change. Considering imperfections should encourage critical thinking and show the need for accounting research to improve current practices.

A measurement approach may also help address the concerns of Demski (2007) and Fellingham (2006), among others, that accounting has too few links to other academic disciplines. Links to other parts of the academy are inherent in the measurement system: what accountants measure and report depends on economic, finance, and public policy considerations, and is constrained by legal and ethical factors; how well accountants measure depends on, among other factors, available mathematical or statistical or financial tools, and on accountants’ and auditors’ human and technological abilities.

The next three sections define measurement systems, explain how they can help motivate instruction, and how a measurement theme provides a logical structure for instruction. The fifth section suggests two possible implementation methods. The sixth discusses advantages of the new approach, and the final section concludes.

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