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Laux, Judy – Journal of College Teaching & Learning, 2007
Recent accounting scandals challenge academics to refocus the educational process on the theoretical underpinnings of accounting. This is the first in a series of articles designed to facilitate this realignment. Intended as a supplement for the introductory accounting course, the essay series connects each of the primary accounting elements to…
Descriptors: Accounting, Essays, Concept Teaching, Fundamental Concepts