A debate may be used in lieu of a lecture of specific topics in the first-year accounting course. An advantage of a debate is that, instead of just memorizing a lecture or a textbook content, students will get to exercise their critical thinking, oral communication and research skills. The use of debate is also consistent with principles based alternative of teaching accounting because students would learn to apply to specific issues a conceptual framework for financial reporting, which includes objectives of financial reporting, qualitative characteristics of accounting information, basic elements of financial statements, and recognition and measurement concepts. This could also make instructors of the first-year accounting course approach the course in a brand new way by shifting an emphasis from just covering required materials to reinforcing the conceptual framework upon all accounting topics.

This article is from the Accounting Instructors’ Report, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses.

Obeua S. Persons, Rider University

Read FALL 2010.Persons.Debate as a Great Learning Tool.