A comprehensive analysis, classification and synthesis of research findings and professional periodical literature pertaining to the teaching of accounting, bookkeeping and recordkeeping, 1966 through 1975



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Volumes I & II. The problem. There have been many advances in technology in the past decade which have had their effect on the business community and eventuate as changes in the business education program. This is particularly true in the accounting, bookkeeping, and recordkeeping programs at all educational levels. The primary problem of this study was to determine the findings of research and thought expressed in the professional periodical literature on the teaching of accounting, bookkeeping, and recordkeeping for the years 1966 through 1975 to ascertain the changes which may have occurred in these programs as a result of changes in technology and business practices. Another problem of this study was to determine what changes, if any, have occurred in the university-collegiate accounting program as a result of the recommendations made in the Gordon-Howell and Pierson reports. Research procedures. A preliminary bibliography was prepared from various indexes of the research studies completed and professional periodical articles published from January 1, 1966, through December 31, 1975. A total of 185 research studies had been completed and 538 periodical articles had been published; 165 research studies and 521 periodical articles were available for use in this study. Copies of the research studies were obtained and abstracted; copies of the periodical articles were obtained and summarized. The studies and articles were classified into seven major categories: (1) History and Current Status, (2) Course Content, Textbooks and Internship Programs, (3) Classroom Management and Instructional Methods, (4) Instructional Materials and Facilities, (5) Prognosis, Guidance and Follow-Up, (6) Evaluation, and (7) Employment Characteristics. A synthesis was prepared for each category. The research studies were also classified as to research level and research method. The periodicals were also classified according to author and intended educational level. Findings. Accounting records have been kept since ancient times and the present system of double-entry accounting was formalized in 1494. Bookkeeping instruction has been a part of the educational system since colonial times. Bookkeeping instruction is offered today for its vocational use and personal use values. Accounting education at the university- collegiate level, beyond the introductory course, is for the preparation of professional accountants. [...]



Business education, Business education--Abstracts