Accounting Textbooks as Change Agents: Finney's Intermediate and Finney and Miller's Intermediate from 1934 to 1958
22 Pages Posted: 5 Nov 2015
Date Written: November 3, 2015
This paper undertakes to illustrate how the two leading intermediate accounting textbooks published between the 1930s and 1950s, by Finney and Finney/Miller, regularly critiqued recommended and accepted practice, and proposed innovations, while the tendency in today’s textbooks is solely to describe and codify standards and practice and therefore not to stimulate students’ and instructors’ thinking. The author recommends that today’s textbook authors emulate Finney and Finney/Miller.
Keywords: accounting textbooks, accounting education, critical thinking
JEL Classification: M41
Suggested Citation: Suggested Citation