2012．第27卷第1及2期（Vol. 27 Nos. 1 & 2）．pp. 51–95
Framework Governing the Teaching of Introductory Accounting: A Survey of Acceptability at Hong Kong Universities
Theodore T. Y. CHEN（陳天佑）
The importance of introductory accounting to the success of accounting majors has led numerous accounting academics to focus on the assessment, curriculum and instructional aspects. Teaching of the course also presents a great challenge as many universities combine accounting and non-accounting students into the same class.
The purpose of this article is: (a) to develop a framework that can be applied to the teaching of introductory accounting, through an extensive review of existing literature pertaining to four English-speaking countries; and (b) to conduct a survey of all Hong Kong degree-granting institutions to determine the acceptability of such a framework in that locality. The results indicate that Hong Kong academics are not different from the major English-speaking countries.
The framework is to (a) use seven of the eight AECC initiatives for first-year accounting courses for pedagogical considerations, (b) use an appropriate blend of the preparer’s and user’s approaches in teaching the course to accounting majors, (c) use the user’s approach in teaching the course to a separate class of non-accounting majors, (d) use the theoretical and conceptual approach over the strict procedural approach in teaching the course, and (e) use deep and elaborative processing as learning strategies for conclusion-oriented results.
Keywords: introductory accounting; Accounting Education Change Commission; user’s or preparer’s approach